Corporate Taxes 2001-2002: Worldwide Summaries
PricewaterhouseCoopers Corporate Taxes 2000-2001: Worldwide Tax Summaries gives you invaluable up-to-date information on corporate tax issues, rules, rates, and regulations on the tax systems of over 100 countries. With insights on tax planning, foreign investment, tax reform, and much, much, more, it's the most comprehensive resource available.
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accounting activities allowed amount annual assessment bank basis beneﬁts Branch income capital gains carryback contact For additional corporate income tax Corporate residence corporate tax CORPORATION TAX CALCULATION cost Czech Republic December 31 distributed dividends received double taxation treaty enterprises entities equipment expenditure expenses export fees FIFO ﬁnal ﬁnancial ﬁnancial institutions ﬁrst ﬁscal ﬁve ﬁxed assets foreign company foreign tax gross Group taxation incurred industrial information on taxation Intercompany investment January LIFO loans losses Luxembourg Malaysia Netherlands Antilles Nil Nil operating Payments to foreign period permanent establishment PricewaterhouseCoopers proﬁts tax PwC contact rate applies recipient Resident corporations Romania royalties scientiﬁc shareholders shares Signiﬁcant developments speciﬁc subsidiary Tax administration tax authorities tax credit Tax incentives tax paid tax payable tax purposes tax rate tax return tax treaty taxable income taxable proﬁts Taxes on corporate taxpayer United Kingdom value added tax withholding tax