Corporate Taxes [antikvár]

Foreword This Guide has been prepared to provide a summary of basic information about corporate taxes in 113 countries and territories. It is designed to outline briefly the corporate tax rates and certain major features of the tax laws that affect corporate taxation in the countries covered. For most countries, the tax summary is supplemented by a sample corporate tax calculation to illustrate the basic rules. In a guide of this nature it is not possible to provide detailed rules on which to base specific action. When more detailed information is required on a country, reference should be made to the specific laws, regulations and tax treaties of the country; and/or to tax advisers. Unless otherwise indicated, the tax rates and rules in effect at January 1, 2004 have been used.