The taxable income of the taxpayer includes the undistributed income of the controlled foreign company, which arises from the following categories of income:
a) interest or any other income generated from financial assets,
b) royalties or any other income generated from intellectual property,
c) dividends and income from the sale of shares,
d) income from financial leasing,
e) income from insurance, banking and other financial activities,
f) income from invoicing companies that earn sales and services income from goods and services purchased from and sold to associated enterprises, and add no or little economic value