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???? Corporate Taxation S5: Deductibility of Operating Expenses (Part 2) ???? In this video, we continue exploring the 5th chapter on corporate tax, detailing the deductibility of operating expenses to calculate the taxable base of the IS. ???? ???? Content of the video: 1️⃣ The deductibility of personnel expenses. 2️⃣ Taxes and duties admitted or excluded. 3️⃣ Attendance fees and directors' fees: conditions of deductibility. 4️⃣ Promotional gifts: limits and applicable rules. 5️⃣ Practical examples corrected for each type of expense. ???? Join the discussion and deepen your knowledge: ???? Ask your questions in the comments. ???? Find more practical exercises and course materials in PDF on our Discord server: / discord . ???? Objective: Help you master these concepts to pass your exams! ???? Don't forget to like, subscribe and activate the bell ???? to receive our next videos. 00:00 Introduction 1:17 Personnel expenses. 06:13 Taxes and duties. 10:03 Attendance fees and bonuses. 13:02 Promotional gifts: limits and applicable rules. #CorporateTaxation #Accounting #CorporateTax #DeductibilityOfExpenses #S5