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Assessment and payment of corporate income tax
Taxes common to all EC countries
42 other sections not shown
accordance amount arising assessment beginning assets basis Belgium beneficial owner branch Britain and Northern capital gains tax carries on business Carryback cent company paying competent authorities Contracting corporate income tax cost deductible deemed Denmark depreciation directly or indirectly distributed profits dividends paid dividends received double tax treaty double taxation earnings EC countries entitled establishment situated therein Federal Republic first-mentioned fiscal fixed base foreign tax credit France Germany Greece immovable property individual Italy liable to corporate losses Luxembourg Netherlands Northern Ireland paying the dividends payments pensions permanent establishment situated place of effective Portugal present Convention provisions of Article provisions of paragraph recipient relation remuneration Republic of Ireland royalties rules shareholders ships or aircraft sources Spain subject to tax tax paid tax payable tax purposes tax rate taxable income taxable profits Taxes on Income territory UK company United Kingdom tax Value Added Tax voting power withholding tax