corporate tax

structure of country descriptions

a. taXes payable

FEDERAL TAXES AND LEVIES

COMPANY TAX

CAPITAL GAINS TAX

BRANCH PROFITS TAX

SALES TAX/VALUE ADDED TAX

FRINGE BENEFITS TAX

LOCAL TAXES

OTHER TAXES

b. determination of taXable income

CAPITAL ALLOWANCES

DEPRECIATION

STOCK/INVENTORY

CAPITAL GAINS AND LOSSES

DIVIDENDS

INTEREST DEDUCTIONS

LOSSES

FOREIGN SOURCED INCOME

INCENTIVES

c. foreiGn taX relief

d. corporate Groups

e. related party transactions

f.witH HoldinG taX

G. eXcHanGe control

H. personal taX

i.treaty and non-treaty witHHoldinG taX rates