Corporate Taxes 2003-2004: Worldwide Summaries
Large international corporations and accountants representing international interests require the most up-to-date information regarding tax issues in countries around the world. Corporate Taxes 2003-2004 provides vital information on the corporate implications of the tax systems of over 120 countries.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
accounting activities allowed amount annual assessment bank basis Branch income capital gains carried forward carryback contact For additional corporate income tax Corporate residence corporate tax CORPORATlON TAX CALCULATlON cost Czech Republic December 31 distribution dividends paid double taxation double taxation treaty enterprise entities equipment expenditure expenses export fees fiscal fixed assets foreign company foreign tax gross Group taxation incurred industrial information on taxation interest investment January levied lncome Tax lntercompany lnvestment loans losses Luxembourg Malaysia Netherlands Antilles Nil Nil nonresident operating participation exemption period permanent establishment PricewaterhouseCoopers profits tax PwC contact qualifying rate applies recipient reduced resident company Resident corporations Romania royalties shareholders shares subject to tax subsidiaries Tax administration tax authorities tax credit tax haven Tax incentives tax paid tax payable tax purposes tax return tax treaty taxable income Taxes on corporate taxpayer transfer United Kingdom withholding tax