1994 International Tax Summaries: A Guide for Planning and Decisions
Provides updated, vital information on the tax systems of 114 countries. Covers income taxes on corporations, individuals and nonresidents, as well as other taxes, and is organized for simplicity when assessing each tax system's impact on investment and planning decisions. Sample computations simplify complex issues.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
accounting allowance amount annual apply approved assessment Bank basis Branch Profits Taxes Capital Gains Taxes carried forward Consolidation of Income corporation tax cost December 31 dividends paid dividends received double taxation earned employees enterprises exceed excess Exchange Controls expenditure expenses export fees fiscal fixed assets foreign company foreign corporation Foreign Tax Reliefs Gift Taxes gross income tax incurred industrial interest IRPEF Malaysia nonresident nonresident corporation nonresident individual NONRESIDENTS 15 operations Papua New Guinea partnerships payments Payrolls Social Security permanent establishment person registered Related Parties remitted resident corporation Restrictions on Nonresidents royalties salary shareholders shares Sri Lanka stamp duty subject to tax subsidiary Swaziland tax authorities tax credit tax is levied tax liability tax paid tax payable Tax Periods tax purposes tax return tax treaty taxable income taxpayer trade Transactions Between Related transfer value-added tax withholding tax Withholding Tax Rates