2013-14 Worldwide Corporate Tax Guide

Content effective dates

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Published annually for more than two decades, EY inaugurates semi-annual updates with this 2013-14 edition. Seventy-one jurisdictions’ chapters are now updated with an effective date of 1 August 2013. This is particularly valuable to readers researching jurisdictions where significant tax changes were enacted during the first half of 2013. The other jurisdictions’ content is current as of 1 March 2013.

Jurisdiction Effective date
Afghanistan 1 August 2013
Albania 1 August 2013
Algeria 1 August 2013
Angola 1 March 2013
Argentina 1 March 2013
Armenia 1 March 2013
Aruba 1 March 2013
Australia 1 August 2013
Austria 1 March 2013
Azerbaijan 1 March 2013
Bahamas 1 August 2013
Bahrain 1 August 2013
Barbados 1 March 2013
Belarus 1 March 2013
Belgium  1 August 2013
Bermuda 1 August 2013
Bolivia 1 March 2013
Bonaire, St. Eustatius and Saba (BES-Islands) 1 March 2013
Botswana 1 August 2013
Brazil 1 March 2013
British Virgin Islands 1 August 2013
Brunei Darussalam 1 August 2013
Bulgaria 1 March 2013
Cambodia 1 March 2013
Cameroon 1 March 2013
Canada 1 March 2013
Cayman Islands 1 August 2013
Chad 1 March 2013
Chile 1 March 2013
China, People’s Republic of 1 March 2013
Colombia 1 August 2013
Congo, Democratic Republic of 1 March 2013
Congo, Republic of 1 March 2013
Costa Rica 1 March 2013
Côte d’Ivoire 1 March 2013
Croatia 1 August 2013
Curaçao 1 March 2013
Cyprus 1 August 2013
Czech Republic 1 August 2013
Denmark 1 March 2013
Dominican Republic 1 March 2013
Ecuador 1 August 2013
Egypt 1 March 2013
El Salvador 1 March 2013
Equatorial Guinea 1 March 2013
Estonia 1 March 2013
Ethiopia 1 March 2013
Fiji 1 March 2013
Finland 1 March 2013
France 1 August 2013
Gabon  1 March 2013
Georgia 1 March 2013
Germany 1 August 2013
Ghana 1 March 2013
Greece 1 August 2013
Guam 1 August 2013
Guatemala 1 March 2013
Guernsey, Channel Islands 1 August 2013
Guinea 1 August 2013
Honduras 1 March 2013
Hong Kong Special Administrative Region (SAR) of China 1 August 2013
Hungary 1 August 2013
Iceland 1 March 2013
India 1 March 2013
Indonesia 1 March 2013
Iraq 1 August 2013
Ireland, Republic of 1 August 2013
Isle of Man 1 March 2013
Israel 1 August 2013
Italy 1 August 2013
Jamaica 1 March 2013
Japan 1 August 2013
Jersey, Channel Islands 1 March 2013
Jordan 1 August 2013
Kazakhstan 1 March 2013
Kenya 1 August 2013
Korea (South) 1 August 2013
Kuwait 1 March 2013
Laos 1 March 2013
Latvia 1 August 2013
Lebanon 1 August 2013
Lesotho 1 August 2013
Libya 1 August 2013
Liechtenstein 1 August 2013
Lithuania 1 August 2013
Luxembourg 1 August 2013
Macau Special Administrative Region (SAR) of China 1 August 2013
Macedonia, Former Yugoslav Republic of 1 August 2013
Madagascar 1 March 2013
Malawi 1 March 2013
Malaysia 1 August 2013
Maldives 1 August 2013
Malta 1 August 2013
Mauritania 1 March 2013
Mauritius 1 March 2013
Mexico 1 March 2013
Moldova 1 August 2013
Mongolia 1 March 2013
Montenegro 1 March 2013
Morocco 1 March 2013
Mozambique 1 March 2013
Namibia 1 March 2013
Netherlands 1 August 2013
New Zealand 1 August 2013
Nicaragua 1 March 2013
Nigeria 1 March 2013
Northern Mariana Islands, Commonwealth of the 1 August 2013
Norway 1 March 2013
Oman 1 March 2013
Pakistan 1 August 2013
Palestinian Authority 1 August 2013
Panama 1 March 2013
Papua New Guinea 1 August 2013
Paraguay 1 August 2013
Peru 1 August 2013
Philippines 1 March 2013
Poland 1 March 2013
Portugal 1 August 2013
Puerto Rico 1 March 2013
Qatar 1 August 2013
Romania 1 March 2013
Russian Federation 1 August 2013
Rwanda 1 March 2013
Saudi Arabia 1 August 2013
Senegal 1 March 2013
Serbia 1 March 2013
Seychelles 1 March 2013
Singapore 1 August 2013
Sint Maarten 1 March 2013
Slovak Republic 1 March 2013
Slovenia 1 August 2013
South Africa 1 March 2013
Spain 1 August 2013
Sri Lanka 1 March 2013
Suriname 1 March 2013
Swaziland 1 August 2013
Sweden 1 March 2013
Switzerland 1 August 2013
Taiwan 1 March 2013
Tanzania 1 March 2013
Thailand 1 March 2013
Trinidad and Tobago 1 March 2013
Tunisia 1 March 2013
Turkey 1 March 2013
Uganda 1 August 2013
Ukraine 1 March 2013
United Arab Emirates 1 August 2013
United Kingdom 1 August 2013
United States 1 August 2013
U.S. Virgin Islands 1 March 2013
Uruguay 1 August 2013
Uzbekistan 1 March 2013
Venezuela 1 August 2013
Vietnam 1 August 2013
Zambia 1 March 2013
Zimbabwe 1 August 2013