Tax Collection 4 International Dealings Assessable Income Non Resident Beneficiary Amount The net income of non-resident companies and individual beneficiaries, distributed from the reporting entity. International Dealings Related Parties Transactions Excess Aggregate Value Indicator An indicator to determine whether the aggregate amount of the transactions with international parties (including the value of any property or service transferred, or the balance of any loans), is greater than a specified amount. A choice of TRUE/FALSE values. true = Aggregate amount of the transactions with international parties is greater than the threshold false = Aggregate amount of the transactions with international parties is equal to or less than the threshold International Dealings Transactions with Tax Haven Countries Indicator Indicates that the reporting entity has had transactions with certain countries specified as being tax havens A choice of TRUE/FALSE values. true = The reporting party has had transactions with certain countries specified as being tax havens. false = The reporting party has not had transactions with certain countries specified as being tax havens.