- Page 1 and 2: The 2010 worldwide corporate tax gu
- Page 3 and 4: This publication contains informati
- Page 5 and 6: Dominican Republic.................
- Page 7 and 8: Qatar .............................
- Page 9 and 10: 2 ERNST & YOUNG G LOBAL TAX CONTACT
- Page 11: 4 FOREIGN TAX D ESKS Germany desk A
- Page 15 and 16: 8 FOREIGN TAX D ESKS - ALBANIA Unit
- Page 17 and 18: 10 A LBANIA Taxpayers that made mon
- Page 19 and 20: 12 A LBANIA Relief for losses. Loss
- Page 21 and 22: 14 Angola (Country code 244) Luanda
- Page 23 and 24: 16 A NGOLA Income from oil extracti
- Page 25 and 26: 18 A NGOLA D. Other significant tax
- Page 27 and 28: 20 A RGENTINA Indirect Tax Rubén
- Page 29 and 30: 22 A RGENTINA Foreign tax relief. R
- Page 31 and 32: 24 A RGENTINA E. Miscellaneous matt
- Page 33 and 34: 26 A RGENTINA - ARUBA (e) The 10% r
- Page 35 and 36: 28 A RUBA Branch profits tax. Branc
- Page 37 and 38: 30 AUSTRALIA Ian Scott (2) 9248-47
- Page 39 and 40: 32 AUSTRALIA Sean van der Linden (8
- Page 41 and 42: 34 AUSTRALIA Business Tax Advisory
- Page 43 and 44: 36 AUSTRALIA Foreign residents and
- Page 45 and 46: 38 AUSTRALIA A recipient of unfrank
- Page 47 and 48: 40 AUSTRALIA Fringe benefits tax (s
- Page 49 and 50: 42 AUSTRALIA Certain types of busin
- Page 51 and 52: 44 AUSTRALIA its final report to th
- Page 53 and 54: 46 AUSTRALIA Controlled foreign com
- Page 55 and 56: 48 AUSTRALIA A final withholding ta
- Page 57 and 58: 50 AUSTRALIA (a) The dividend withh
- Page 59 and 60: 52 AUSTRIA Wolfgang Siller (1) 2117
- Page 61 and 62: 54 AUSTRIA If the passive income an
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56 AUSTRIA The Finance Ministry may
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58 AUSTRIA Group taxation also allo
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60 AUSTRIA Dividends Interest (a) R
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62 AUSTRIA - AZERBAIJAN (m) This ra
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64 A ZERBAIJAN credit, it is unclea
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66 A ZERBAIJAN - BAHAMAS Treaties w
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68 BAHAMAS Nature of tax Rate Custo
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70 BAHRAIN - BARBADOS Nature of tax
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72 BARBADOS A company is considered
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74 BARBADOS taxable income. However
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76 BARBADOS arm’s length and to a
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78 B ELARUS Business Tax Advisory J
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80 B ELARUS Simplified system of ta
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82 B ELARUS C. Determination of tax
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84 B ELARUS Dividends Interest Roya
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86 B ELARUS (o) The 10% rate applie
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88 B ELGIUM International Tax Servi
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90 B ELGIUM The company is a holdin
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92 B ELGIUM by the taxpayer. The pu
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94 B ELGIUM A 15.5% investment dedu
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96 B ELGIUM F. Treaty withholding t
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98 B ELGIUM (c) under Belgian domes
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100 B ELGIUM - BERMUDA Belgium has
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102 B ERMUDA paying at the rates of
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104 B OLIVIA Net Operating Losses (
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106 B OLIVIA from activities develo
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108 B OLIVIA Nature of tax Rate Avi
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110 B OTSWANA Street address: 2nd F
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112 B OTSWANA Collective-investment
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114 B RAZIL Principal Tax Contact a
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116 B RAZIL that are required for C
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118 B RAZIL Depreciation. Fixed ass
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120 B RAZIL residents must also be
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122 B RAZIL - BRITISH V IRGIN I SLA
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124 Brunei Darussalam (Country code
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126 B RUNEI DARUSSALAM 1 January 20
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128 BULGARIA B. Taxes on corporate
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130 BULGARIA (a) The rate may incre
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132 BULGARIA Dividends (y) Interest
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134 BULGARIA - CAMBODIA (cc) The 0%
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136 C AMBODIA Additional Tax on Pro
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138 C AMBODIA Losses on direct or i
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140 C AMEROON (c) The tax for CIE P
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142 C AMEROON Interest paid to shar
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144 C ANADA Ernst & Young (416) 864
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146 C ANADA Montréal, Québec GMT
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148 C ANADA B. Taxes on corporate i
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150 C ANADA C. Determination of tax
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152 C ANADA corporation directly or
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154 C ANADA An interest in a partne
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156 C ANADA Interest paid to a pres
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158 C ANADA Residence of Dividends
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160 C ANADA (uu) The 5% rate applie
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162 Cayman Islands (Country code 1)
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164 C AYMAN I SLANDS Companies that
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166 C HILE Withholding Tax (%) Divi
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168 C HILE Monetary correction. The
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170 C HILE A). Interest payments ab
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172 C HINA Business Tax Advisory H
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174 C HINA Loretta Shuen, +852 262
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176 C HINA Shenzhen GMT +8 Ernst &
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178 C HINA domestic enterprises and
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180 C HINA An annual return, togeth
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182 C HINA Asset Years Buildings an
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184 C HINA Remittances of royalties
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186 C HINA residents of various tre
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188 C HINA - COLOMBIA (f) The 5% ra
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190 C OLOMBIA (a) Dividends paid to
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192 C OLOMBIA Payments to entities
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194 C OLOMBIA Assets considered for
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196 C OLOMBIA Nature of tax Rate So
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198 C OLOMBIA changes to the origin
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200 C ONGO, DEMOCRATIC R EPUBLIC OF
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202 C ONGO, DEMOCRATIC R EPUBLIC OF
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204 C ONGO, REPUBLIC OF Principal T
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206 C ONGO, REPUBLIC OF Foreign tax
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208 C ONGO, REPUBLIC OF - COSTA R I
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210 C OSTA R ICA amount of taxable
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212 C OSTA R ICA Airlines, maritime
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214 C OSTA R ICA - CÔTE D’IVOIRE
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216 C ÔTE D’IVOIRE Until 30 Apri
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218 C ÔTE D’IVOIRE Nature of tax
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220 C ROATIA A. At a glance Corpora
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222 C ROATIA Provisions for costs o
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224 C ROATIA taxpayers derived from
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226 C YPRUS Business Tax Advisory
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228 C YPRUS Relief for losses. Loss
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230 C YPRUS - CZECH R EPUBLIC (r) T
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232 C ZECH R EPUBLIC To qualify for
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234 C ZECH R EPUBLIC Administration
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236 C ZECH R EPUBLIC The above dedu
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238 C ZECH R EPUBLIC in a sharehold
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240 C ZECH R EPUBLIC Dividends Inte
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242 C ZECH R EPUBLIC (h) The 5% rat
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244 D ENMARK Carsten Dall Larsen Mo
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246 D ENMARK shares set up an inter
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248 D ENMARK dividend receiving com
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250 D ENMARK A company is considere
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252 D ENMARK and Danish permanent e
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254 D ENMARK (d) The withholding ta
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256 D OMINICAN R EPUBLIC Business T
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258 D OMINICAN R EPUBLIC at a month
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260 D OMINICAN R EPUBLIC - ECUADOR
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262 E CUADOR Administration. The no
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264 E CUADOR Depreciation of fixed
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266 E GYPT A. At a glance Corporate
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268 E GYPT plus direct and indirect
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270 E GYPT Interest (%) Royalties (
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272 E L S ALVADOR Juan Carlos Chava
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274 E L S ALVADOR Foreign investmen
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276 E L S ALVADOR Asset’s useful
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278 E QUATORIAL G UINEA on the rela
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280 E QUATORIAL G UINEA - ESTONIA N
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282 E STONIA (h) The 21% rate appli
- Page 291 and 292:
284 E STONIA Foreign tax relief. Di
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286 E STONIA - ETHIOPIA Dividends (
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288 E THIOPIA office are subject to
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290 E THIOPIA A negative depreciati
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292 F IJI Tax rates. Resident compa
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294 F IJI A company may adopt a dep
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296 F INLAND Business Tax Advisory
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298 F INLAND Even if the above cond
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300 F INLAND If created from the pr
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302 F INLAND Nature of tax Rate (%)
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304 F INLAND Special tax reliefs ar
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306 F INLAND (d) The withholding ta
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308 F RANCE Paris GMT +1 Ernst & Yo
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310 F RANCE Frédéric Reliquet, (
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312 F RANCE taxed in France if such
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314 F RANCE the following year. Oth
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316 F RANCE The portion of interest
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318 F RANCE may be used to reduce c
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320 F RANCE CFC rules do not apply
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322 F RANCE Dividends Interest (e)
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324 G ABON (c) In certain circumsta
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326 G ABON Relief for tax losses. L
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328 G EORGIA Net Operating Losses (
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330 G EORGIA Penalties and fines pa
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332 G EORGIA Nature of tax Rate (%)
- Page 341 and 342:
334 G EORGIA - GERMANY (m) The 5% r
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336 G ERMANY Dr. Peter Jegzentis (3
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338 G ERMANY Cornelia Wolff +65 653
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340 G ERMANY Karl Friederichs (6196
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342 G ERMANY Hannover GMT +1 Ernst
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344 G ERMANY Business Tax Advisory
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346 G ERMANY (b) A 5.5% tax surchar
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348 G ERMANY withholding tax if the
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350 G ERMANY expenses may not be ca
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352 G ERMANY Financial Reporting St
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354 G ERMANY D. Other significant t
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356 G ERMANY The 2007 Annual Tax Ac
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358 G ERMANY (b) The rate is 2% (0%
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360 G ERMANY - GHANA Germany has in
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362 G HANA Rural banks are exempt f
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364 G HANA Dividends. An 8% withhol
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366 G HANA Rate Formula for calcula
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368 G HANA - GREECE F. Treaty withh
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370 G REECE Partnerships are taxed
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372 G REECE Interest accrued, excep
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374 G REECE Nature of tax Rate (%)
- Page 383 and 384:
376 G REECE - GUAM Dividends Intere
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378 G UAM C. Other significant taxe
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380 G UATEMALA Transaction Tax Anto
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382 G UATEMALA Proceeds of the loan
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384 G UATEMALA - GUERNSEY Antiavoid
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386 G UERNSEY exempt company regime
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388 G UERNSEY - GUINEA F. Tax treat
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390 G UINEA - HONDURAS Corporate in
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392 H ONDURAS A. At a glance Corpor
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394 H ONDURAS - HONG KONG for three
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396 H ONG KONG Withholding Tax (%)
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398 H ONG KONG selling price basis.
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400 H ONG KONG - HUNGARY In additio
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402 H UNGARY Royalties Paid to Comp
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404 H UNGARY fields of food product
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406 H UNGARY Companies must file th
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408 H UNGARY panies can adjust thei
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410 H UNGARY These methods reflect
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412 Iceland (Country code 354) Reyk
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414 I CELAND reduce or eliminate th
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416 I CELAND - INDIA Dividends A (a
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418 I NDIA Niladri Nag +81 3 3506 2
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420 I NDIA Net Operating Losses (Ye
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422 I NDIA and natural gas in block
- Page 431 and 432:
424 I NDIA Amount of income tax (in
- Page 433 and 434:
426 I NDIA liabilities. The profits
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428 I NDIA (b) Effective from the 2
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430 I NDIA or which is formed as a
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432 I NDIA Nature of tax Rate (%) s
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434 I NDIA Approved Dividends (h) I
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436 I NDONESIA Principal Tax Contac
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438 I NDONESIA Accelerated deprecia
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440 I NDONESIA represents 25% or mo
- Page 449 and 450:
442 I NDONESIA Special depreciation
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444 I NDONESIA - IRAQ Dividends (%)
- Page 453 and 454:
446 I RAQ Interest. Interest is sub
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448 I RELAND David Smyth (1) 221-24
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450 I RELAND Interest 20 (d)(e)(f)
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452 I RELAND Land transactions. Dif
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454 I RELAND cancellation, redempti
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456 I RELAND If the above condition
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458 I RELAND avoidance scheme. DWT
- Page 467 and 468:
460 I RELAND niques likely to assis
- Page 469 and 470:
462 I RELAND Tax depreciation (capi
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464 I RELAND makes it more likely t
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466 I RELAND Nature of tax Rate (%)
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468 I RELAND Dividends (a) Interest
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470 I SLE OF M AN (b) Under the pro
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472 I SLE OF M AN first-out (FIFO)
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474 I SRAEL Principal Tax Contact a
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476 I SRAEL distributed and subsequ
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478 I SRAEL real estate). Tax is im
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480 I SRAEL It must be resident in
- Page 489 and 490:
482 I SRAEL of directors) by the in
- Page 491 and 492:
484 I SRAEL — An Israeli resident
- Page 493 and 494:
486 I SRAEL (h) The 5% rate applies
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488 I TALY International Tax Servic
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490 I TALY A. At a glance Corporate
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492 I TALY derived from disposals o
- Page 501 and 502:
494 I TALY Italian parent companies
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496 I TALY and losses of its foreig
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498 I TALY Provisions. Italian tax
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500 I TALY shareholders. As a resul
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502 I TALY are permitted unless exp
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504 I TALY Mergers and acquisitions
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506 I TALY France: more than 10% of
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508 I TALY - JAMAICA (nn) The lower
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510 JAMAICA and international tradi
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512 JAMAICA and industrial activiti
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514 JAMAICA - JAPAN Management Divi
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516 JAPAN Business Tax Advisory Yuk
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518 JAPAN 1 January 2009 through 31
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520 JAPAN ally equals 7% of the cos
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522 JAPAN transactional net margin
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524 JAPAN (e) Interest paid to a Sw
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526 J ERSEY (e) A 20% rate applies
- Page 535 and 536:
528 J ERSEY European Union Savings
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530 J ERSEY - JORDAN Related-party
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532 J ORDAN Foreign tax relief. For
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534 K AZAKHSTAN The chapter below r
- Page 543 and 544:
536 K AZAKHSTAN The amount of incom
- Page 545 and 546:
538 K AZAKHSTAN Nature of tax Rate
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540 K AZAKHSTAN - KENYA (d) Under c
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542 K ENYA a company’s financial
- Page 551 and 552:
544 K ENYA - KOREA Transfer pricing
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546 KOREA (d) This tax is imposed o
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548 KOREA Dividends paid to foreign
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550 KOREA D. Other significant taxe
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552 KOREA - KUWAIT Dividends Intere
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554 K UWAIT on behalf and for the a
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556 K UWAIT (KFTZ) in the vicinity
- Page 565 and 566:
558 K UWAIT investment trustees and
- Page 567 and 568:
560 K UWAIT Aggregation of income.
- Page 569 and 570:
562 K UWAIT Salaries paid to expatr
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564 K UWAIT Dividends Interest Roya
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566 L AOS The accounts of a branch
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568 L AOS Assets Annual rate (%) Bu
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570 L ATVIA (b) No withholding tax
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572 L ATVIA Institution Law) as of
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574 L ATVIA Nature of tax Rate (%)
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576 L ATVIA - LEBANON (m) The 5% ra
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578 L EBANON The total value of pro
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580 L EBANON Minimum Maximum Assets
- Page 589 and 590:
582 L EBANON - LESOTHO E. Miscellan
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584 L ESOTHO - LIBYA expenses must
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586 L IBYA Oil companies are subjec
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588 L IBYA - LIECHTENSTEIN F. Tax t
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590 L IECHTENSTEIN Dividends. Divid
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592 L IECHTENSTEIN - LITHUANIA (e)
- Page 601 and 602:
594 L ITHUANIA International teleco
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596 L ITHUANIA A 15% withholding ta
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598 L ITHUANIA Under the straight-l
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600 L ITHUANIA on an arm’s length
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602 L UXEMBOURG Principal Tax Conta
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604 L UXEMBOURG Existing 1929 holdi
- Page 613 and 614:
606 L UXEMBOURG tax or an entity re
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608 L UXEMBOURG subject to withhold
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610 L UXEMBOURG Nature of tax Rate
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612 L UXEMBOURG (a) The 5% rate (Ne
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614 M ACAU complementary tax on the
- Page 623 and 624:
616 M ACAU Asset Transport equipmen
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618 M ACEDONIA Principal Tax Contac
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620 M ACEDONIA assets are shorter t
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622 M ACEDONIA Debt-to-equity ratio
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624 Madagascar (Country code 261) A
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626 M ADAGASCAR Inventories. Invent
- Page 635 and 636:
628 M ALAWI Withholding Tax Rate (%
- Page 637 and 638:
630 M ALAWI Withholding Tax Exempti
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632 M ALAWI Livestock may be valued
- Page 641 and 642:
634 M ALAWI - MALAYSIA Nature of ta
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636 M ALAYSIA Ernst & Young (88) 23
- Page 645 and 646:
638 M ALAYSIA Labuan international
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640 M ALAYSIA Companies Act. This a
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642 M ALAYSIA shareholders of that
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644 M ALAYSIA Dividends (a) Interes
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646 M ALDIVES - MALTA Nature of tax
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648 M ALTA Employment and training.
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650 M ALTA or for a time, a tenemen
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652 M ALTA its Foreign Income Accou
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654 M ALTA Foreign tax relief. Unde
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656 M ALTA and end on the same date
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658 M ALTA - MAURITANIA Albania Per
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660 M AURITANIA Provisions. In dete
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662 M AURITIUS Implement an approve
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664 M AURITIUS is exempt from incom
- Page 673 and 674:
666 M AURITIUS Tax depreciation. No
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668 M AURITIUS E. Miscellaneous mat
- Page 677 and 678:
670 M AURITIUS - MEXICO Mauritius h
- Page 679 and 680:
672 M EXICO Business Tax Advisory H
- Page 681 and 682:
674 M EXICO IETU is levied on the d
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676 M EXICO E. Miscellaneous matter
- Page 685 and 686:
678 M EXICO - MOLDOVA The recipient
- Page 687 and 688:
680 M OLDOVA The company does not h
- Page 689 and 690:
682 M OLDOVA Exemption from corpora
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684 M OLDOVA Nature of tax Rate (%)
- Page 693 and 694:
686 M OLDOVA - MOROCCO A These are
- Page 695 and 696:
688 M OROCCO Other exploitation inc
- Page 697 and 698:
690 M OROCCO Taounate Taourirt Tata
- Page 699 and 700:
692 M OROCCO Groups of companies. M
- Page 701 and 702:
694 M OROCCO Dividends Interest Roy
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696 M OZAMBIQUE lishment in Mozambi
- Page 705 and 706:
698 M OZAMBIQUE Provisions. Provisi
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700 NAMIBIA (c) Applicable to nonre
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702 NAMIBIA Provisions. Deductible
- Page 711 and 712:
704 NAMIBIA - NETHERLANDS Russian F
- Page 713 and 714:
706 N ETHERLANDS Rienk Kamphuis +1
- Page 715 and 716:
708 N ETHERLANDS Ernst & Young (88)
- Page 717 and 718:
710 N ETHERLANDS Net Operating Loss
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712 N ETHERLANDS Interest is charge
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714 N ETHERLANDS sures, a reduction
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716 N ETHERLANDS Participation exem
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718 N ETHERLANDS loan to a subsidia
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720 N ETHERLANDS ever, for 2009 and
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722 N ETHERLANDS The loan is grante
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724 N ETHERLANDS Dividends (b) Inte
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726 N ETHERLANDS - NETHERLANDS A NT
- Page 735 and 736:
728 N ETHERLANDS A NTILLES apply to
- Page 737 and 738:
730 N ETHERLANDS A NTILLES ments if
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732 N ETHERLANDS A NTILLES Advantag
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734 N EW Z EALAND Business Tax Advi
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736 N EW Z EALAND to withhold tax a
- Page 745 and 746:
738 N EW Z EALAND calculated at 30/
- Page 747 and 748:
740 N EW Z EALAND Exempt income. Th
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742 N EW Z EALAND making company mu
- Page 751 and 752:
744 N EW Z EALAND hold interests in
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746 N EW Z EALAND Dividends Interes
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748 N ICARAGUA Human Capital Lisa M
- Page 757 and 758:
750 N ICARAGUA at the normal corpor
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752 N IGERIA Principal Tax Contact
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754 N IGERIA All expenditure necess
- Page 763 and 764:
756 N IGERIA A 10% penalty and inte
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758 N IGERIA equipment, the rate is
- Page 767 and 768:
760 N IGERIA - NORTHERN M ARIANA I
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762 N ORTHERN M ARIANA I SLANDS The
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764 N ORWAY Gjert Melsom 24-00-25-4
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766 N ORWAY regime, profits derived
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768 N ORWAY maximum. Fixed assets (
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770 N ORWAY Transfer pricing. Norwe
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772 N ORWAY Dividends (a) Normal ra
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774 O MAN it to the Secretary Gener
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776 O MAN Returns. Provisional retu
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778 O MAN The straight-line depreci
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780 PAKISTAN Street address: Eagle
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782 PAKISTAN company’s accounting
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784 PAKISTAN Minimum Tax. Resident
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786 PAKISTAN a particular head of i
- Page 795 and 796:
788 PAKISTAN 100%-owned group can f
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790 PAKISTAN Dividends Interest Roy
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792 PALESTINIAN AUTHORITY B. Taxes
- Page 801 and 802:
794 PALESTINIAN AUTHORITY - PANAMA
- Page 803 and 804:
796 PANAMA Net taxable income resul
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798 PANAMA In addition, the buyer i
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800 PANAMA C. Determination of trad
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802 PANAMA - PAPUA N EW G UINEA E.
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804 PAPUA N EW G UINEA and manageme
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806 PAPUA N EW G UINEA they are inc
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808 PAPUA N EW G UINEA Payments to
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810 PAPUA N EW G UINEA - PARAGUAY p
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812 PARAGUAY Administration. The ta
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814 P ERU Indirect Tax David de la
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816 P ERU deadline for filing their
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818 P ERU Maximum Asset rate (%) Ma
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820 P ERU Resale price method Profi
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822 P HILIPPINES International Tax
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824 P HILIPPINES Type of income Rat
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826 P HILIPPINES clearly reflect in
- Page 835 and 836:
828 P HILIPPINES F. Treaty withhold
- Page 837 and 838:
830 P HILIPPINES - POLAND (s) The 1
- Page 839 and 840:
832 P OLAND Business Tax Advisory K
- Page 841 and 842:
834 P OLAND the recipient is not su
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836 P OLAND The taxable income of t
- Page 845 and 846:
838 P OLAND A description of the bu
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840 P OLAND Dividends Interest Roya
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842 P ORTUGAL Principal Tax Contact
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844 P ORTUGAL Resident entities. Co
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846 P ORTUGAL They must have a valu
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848 P ORTUGAL total of the estimate
- Page 857 and 858:
850 P ORTUGAL For companies with a
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852 P ORTUGAL Asset Rate (%) Commer
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854 P ORTUGAL A Portuguese resident
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856 P ORTUGAL Dividends Interest Ro
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858 P UERTO R ICO San Juan GMT -4 E
- Page 867 and 868:
860 P UERTO R ICO 0% to 1%. The 200
- Page 869 and 870:
862 P UERTO R ICO Deductions for AC
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864 P UERTO R ICO - QATAR Foreign-e
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866 Q ATAR Whether the project fall
- Page 875 and 876:
868 Q ATAR or directors’ fees. Co
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870 Q ATAR are normally allowed onl
- Page 879 and 880:
872 ROMANIA A. At a glance Corporat
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874 ROMANIA Total annual income Min
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876 ROMANIA The investments and new
- Page 885 and 886:
878 ROMANIA subject to a 10% withho
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880 ROMANIA Sponsorship expenses ar
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882 ROMANIA E. Miscellaneous matter
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884 ROMANIA Dividends (ff) Interest
- Page 893 and 894:
886 ROMANIA - RUSSIAN F EDERATION A
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888 RUSSIAN F EDERATION St. Petersb
- Page 897 and 898:
890 RUSSIAN F EDERATION of Russian
- Page 899 and 900:
892 RUSSIAN F EDERATION E. Foreign-
- Page 901 and 902:
894 RUSSIAN F EDERATION and if the
- Page 903 and 904:
896 RUSSIAN F EDERATION - RWANDA or
- Page 905 and 906:
898 RWANDA and recoverable withhold
- Page 907 and 908:
900 S AUDI A RABIA Street address:
- Page 909 and 910:
902 S AUDI A RABIA Type of payment
- Page 911 and 912:
904 S AUDI A RABIA Payments of brib
- Page 913 and 914:
906 S AUDI A RABIA The following in
- Page 915 and 916:
908 S ENEGAL (FCFA 750,000 if annua
- Page 917 and 918:
910 S ENEGAL Nature of tax Rate (%)
- Page 919 and 920:
912 S ERBIA B. Taxes on corporate i
- Page 921 and 922:
914 S ERBIA Any unused amount can b
- Page 923 and 924:
916 S ERBIA Nature of tax Rate (%)
- Page 925 and 926:
918 S ERBIA - SEYCHELLES Dividends
- Page 927 and 928:
920 S EYCHELLES Inventories. For ta
- Page 929 and 930:
922 S INGAPORE Sandie Wun +44 20 79
- Page 931 and 932:
924 S INGAPORE Tax incentives, exem
- Page 933 and 934:
926 S INGAPORE is subject to tax at
- Page 935 and 936:
928 S INGAPORE hands of shareholder
- Page 937 and 938:
930 S INGAPORE waived for IP rights
- Page 939 and 940:
932 S INGAPORE Nature of tax Rate (
- Page 941 and 942:
934 S INGAPORE Singapore does not l
- Page 943 and 944:
936 S INGAPORE - SLOVAK R EPUBLIC (
- Page 945 and 946:
938 S LOVAK R EPUBLIC General condi
- Page 947 and 948:
940 S LOVAK R EPUBLIC Provisions. R
- Page 949 and 950:
942 S LOVAK R EPUBLIC Dividends Int
- Page 951 and 952:
944 S LOVAK R EPUBLIC - SLOVENIA (v
- Page 953 and 954:
946 S LOVENIA Companies must make a
- Page 955 and 956:
948 S LOVENIA Tax depreciation. Dep
- Page 957 and 958:
950 S LOVENIA the Bank of Slovenia.
- Page 959 and 960:
952 S LOVENIA Dividends Interest Ro
- Page 961 and 962:
954 S OUTH A FRICA International Ta
- Page 963 and 964:
956 S OUTH A FRICA Under complex lo
- Page 965 and 966:
958 S OUTH A FRICA Gold mining comp
- Page 967 and 968:
960 S OUTH A FRICA The tax authorit
- Page 969 and 970:
962 S OUTH A FRICA price paid, excl
- Page 971 and 972:
964 S OUTH A FRICA D. Other signifi
- Page 973 and 974:
966 S OUTH A FRICA See Section B fo
- Page 975 and 976:
968 S PAIN Ernst & Young 915-727-46
- Page 977 and 978:
970 S PAIN Ernst & Young 928-380-98
- Page 979 and 980:
972 S PAIN wide income. The followi
- Page 981 and 982:
974 S PAIN Administration. The tax
- Page 983 and 984:
976 S PAIN The Spanish corporate ta
- Page 985 and 986:
978 S PAIN newly established enterp
- Page 987 and 988:
980 S PAIN The law provides for sec
- Page 989 and 990:
982 S PAIN (c) A 10% rate applies t
- Page 991 and 992:
984 S PAIN - SRI L ANKA and are in
- Page 993 and 994:
986 S RI L ANKA rate of 1.5% on all
- Page 995 and 996:
988 S RI L ANKA agricultural produc
- Page 997 and 998:
990 S RI L ANKA were contained in a
- Page 999 and 1000:
992 S RI L ANKA Nonresident compani
- Page 1001 and 1002:
994 S RI L ANKA D. Other significan
- Page 1003 and 1004:
996 S RI L ANKA Nature of tax Rate
- Page 1005 and 1006:
998 S WAZILAND A. At a glance Corpo
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1000 S WAZILAND - SWEDEN F. Treaty
- Page 1009 and 1010:
1002 S WEDEN Ernst & Young (40) 24-
- Page 1011 and 1012:
1004 S WEDEN Shares held in a compa
- Page 1013 and 1014:
1006 S WEDEN Nature of tax Rate (%)
- Page 1015 and 1016:
1008 S WEDEN Dividends Royalties (a
- Page 1017 and 1018:
1010 S WITZERLAND Ernst & Young (58
- Page 1019 and 1020:
1012 S WITZERLAND St. Gallen GMT +1
- Page 1021 and 1022:
1014 S WITZERLAND Indirect Tax Bar
- Page 1023 and 1024:
1016 S WITZERLAND financial year. T
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1018 S WITZERLAND tax law. Each cor
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1020 S WITZERLAND capital gains res
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1022 S WITZERLAND Foreign-exchange
- Page 1031 and 1032:
1024 S WITZERLAND period. Reimburse
- Page 1033 and 1034:
1026 S WITZERLAND (d) This rate app
- Page 1035 and 1036:
1028 S YRIA Street address: Opposit
- Page 1037 and 1038:
1030 S YRIA Administration. The fis
- Page 1039 and 1040:
1032 S YRIA C. Determination of tra
- Page 1041 and 1042:
1034 S YRIA - TAIWAN Transfer prici
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1036 TAIWAN ROC are considered dome
- Page 1045 and 1046:
1038 TAIWAN enterprise or tax-exemp
- Page 1047 and 1048:
1040 TAIWAN aged separately from th
- Page 1049 and 1050:
1042 TAIWAN In addition, supporting
- Page 1051 and 1052:
1044 TANZANIA International Tax Ser
- Page 1053 and 1054:
1046 TANZANIA Interest is charged f
- Page 1055 and 1056:
1048 TANZANIA - THAILAND F. Treaty
- Page 1057 and 1058:
1050 T HAILAND Department within 15
- Page 1059 and 1060:
1052 T HAILAND Dividends Interest (
- Page 1061 and 1062:
1054 T HAILAND - TRINIDAD AND TOBAG
- Page 1063 and 1064:
1056 T RINIDAD AND TOBAGO made by 3
- Page 1065 and 1066:
1058 T RINIDAD AND TOBAGO 2010, the
- Page 1067 and 1068:
1060 T UNISIA AMC Ernst & Young (70
- Page 1069 and 1070:
1062 T UNISIA educational, scientif
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1064 T UNISIA Dividends (t) Interes
- Page 1073 and 1074:
1066 T URKEY Principal Tax Contact
- Page 1075 and 1076:
1068 T URKEY with incentive certifi
- Page 1077 and 1078:
1070 T URKEY is claimed are recorde
- Page 1079 and 1080:
1072 T URKEY For nonresident compan
- Page 1081 and 1082:
1074 T URKEY Nature of tax Rate (%)
- Page 1083 and 1084:
1076 T URKEY The foreign company is
- Page 1085 and 1086:
1078 T URKEY Dividends Interest Roy
- Page 1087 and 1088:
1080 U GANDA Net Operating Losses (
- Page 1089 and 1090:
1082 U GANDA Class Assets Rate (%)
- Page 1091 and 1092:
1084 U KRAINE Withholding Tax (%) D
- Page 1093 and 1094:
1086 U KRAINE Quarterly Quarterly d
- Page 1095 and 1096:
1088 U KRAINE total annual amount p
- Page 1097 and 1098:
1090 U KRAINE Dividends Interest Ro
- Page 1099 and 1100:
1092 U KRAINE (u) The 0% rate appli
- Page 1101 and 1102:
1094 U NITED A RAB E MIRATES Princi
- Page 1103 and 1104:
1096 U NITED A RAB E MIRATES - UNIT
- Page 1105 and 1106:
1098 U NITED K INGDOM Claudia De Be
- Page 1107 and 1108:
1100 U NITED K INGDOM Robert Lowe,
- Page 1109 and 1110:
1102 U NITED K INGDOM Aberdeen, Sco
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1104 U NITED K INGDOM Ernst & Young
- Page 1113 and 1114:
1106 U NITED K INGDOM Newcastle-upo
- Page 1115 and 1116:
1108 U NITED K INGDOM of the compan
- Page 1117 and 1118:
1110 U NITED K INGDOM a U.K. indivi
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1112 U NITED K INGDOM effective rat
- Page 1121 and 1122:
1114 U NITED K INGDOM Antiavoidance
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1116 U NITED K INGDOM The primary p
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1118 U NITED K INGDOM Residence of
- Page 1127 and 1128:
1120 U NITED K INGDOM - UNITED S TA
- Page 1129 and 1130:
1122 U NITED S TATES Debra Taylor,
- Page 1131 and 1132:
1124 U NITED S TATES Motti Tagar, I
- Page 1133 and 1134:
1126 U NITED S TATES Glenn Leishner
- Page 1135 and 1136:
1128 U NITED S TATES Chris Faiferli
- Page 1137 and 1138:
1130 U NITED S TATES Frank A. Carat
- Page 1139 and 1140:
1132 U NITED S TATES Scott C. Shel
- Page 1141 and 1142:
1134 U NITED S TATES Chicago, Illin
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1136 U NITED S TATES International
- Page 1145 and 1146:
1138 U NITED S TATES International
- Page 1147 and 1148:
1140 U NITED S TATES Kansas City, M
- Page 1149 and 1150:
1142 U NITED S TATES International
- Page 1151 and 1152:
1144 U NITED S TATES Ernst & Young
- Page 1153 and 1154:
1146 U NITED S TATES International
- Page 1155 and 1156:
1148 U NITED S TATES International
- Page 1157 and 1158:
1150 U NITED S TATES Barbara Angus
- Page 1159 and 1160:
1152 U NITED S TATES Interest 30 (c
- Page 1161 and 1162:
1154 U NITED S TATES C. Determinati
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1156 U NITED S TATES in “U.S. pro
- Page 1165 and 1166:
1158 U NITED S TATES among the lead
- Page 1167 and 1168:
1160 U NITED S TATES Dividends Inte
- Page 1169 and 1170:
1162 U NITED S TATES (x) The 4.9% r
- Page 1171 and 1172:
1164 U.S. Virgin Islands Please dir
- Page 1173 and 1174:
1166 U.S. VIRGIN I SLANDS Domestic
- Page 1175 and 1176:
1168 U RUGUAY Royalties 12 (a)(b) E
- Page 1177 and 1178:
1170 U RUGUAY - UZBEKISTAN Nature o
- Page 1179 and 1180:
1172 U ZBEKISTAN Nature of payment
- Page 1181 and 1182:
1174 U ZBEKISTAN Nature of tax Rate
- Page 1183 and 1184:
1176 U ZBEKISTAN - VENEZUELA (a) Th
- Page 1185 and 1186:
1178 V ENEZUELA Interest Paid to Re
- Page 1187 and 1188:
1180 V ENEZUELA Taxable income Exce
- Page 1189 and 1190:
1182 V ENEZUELA Nature of tax Rate
- Page 1191 and 1192:
1184 V ENEZUELA Switzerland, to ben
- Page 1193 and 1194:
1186 V ENEZUELA - VIETNAM (oo) The
- Page 1195 and 1196:
1188 V IETNAM A 10% rate applies fo
- Page 1197 and 1198:
1190 V IETNAM provided by the Law o
- Page 1199 and 1200:
1192 V IETNAM Nature of tax Rate (%
- Page 1201 and 1202:
1194 Zambia (Country code 260) Lusa
- Page 1203 and 1204:
1196 Z AMBIA tax. The amount of the
- Page 1205 and 1206:
1198 Z IMBABWE Harare GMT +2 Ernst
- Page 1207 and 1208:
1200 Z IMBABWE Rates of corporate t
- Page 1209 and 1210:
1202 Z IMBABWE Withholding taxes th
- Page 1211 and 1212:
1204 Z IMBABWE Nature of tax Rate (
- Page 1214 and 1215:
Contacts for emerging markets For i
- Page 1216:
C ONTACTS FOR E MERGING M ARKETS 12
- Page 1219 and 1220:
1212 F OREIGN C URRENCIES Country C
- Page 1221 and 1222:
1214 F OREIGN C URRENCIES Country C
- Page 1223 and 1224:
1216 I NDEX OF I NTERNATIONAL TAX C
- Page 1225 and 1226:
1218 I NDEX OF I NTERNATIONAL TAX C
- Page 1227 and 1228:
1220 I NDEX OF I NTERNATIONAL TAX C
- Page 1229 and 1230:
1222 I NDEX OF I NTERNATIONAL TAX C
- Page 1231 and 1232:
1224 I NDEX OF I NTERNATIONAL TAX C
- Page 1233 and 1234:
1226 I NDEX OF I NTERNATIONAL TAX C
- Page 1235 and 1236:
1228 I NDEX OF I NTERNATIONAL TAX C
- Page 1237 and 1238:
1230 I NDEX OF I NTERNATIONAL TAX C
- Page 1239:
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