What are dividends and other profit distributions received from an equity participation in a foreign juridical person as specified in Article 23 of this Decree-Law?
Dividends and other profit distributions received from an equity participation in a foreign juridical person, as specified in Article 23 of this Decree-Law, refer to the financial returns generated from owning a stake in a non-domestic legal entity. These returns can take the form of dividend payments or other profits that the investor receives from their equity investment.