2014 Worldwide Corporate Tax Guide

This guide summarizes the corporate tax regimes in 161 countries. Use the map or the menu to see the guide’s information for a country.

This guide summarizes the corporate tax regimes in 161 countries. Use the menu to see the guide’s information for a country.

 
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The chapters in this guide provide at-a-glance information, as well as details on the taxes on corporate income and gains, determination of trading income, other significant taxes, miscellaneous matters (including foreign-exchange controls, debt-to-equity rules, transfer pricing, controlled foreign companies and antiavoidance legislation) and treaty withholding tax rates. The content is based on information current as of 1 January 2014, unless otherwise indicated in the text of the chapter.

This publication should not be regarded as offering a complete explanation of the tax matters referred to and is subject to changes in the law and other applicable rules. Also, this publication does not provide guidance on the local application of the law in practice. Local publications of a more detailed nature are frequently available, and readers are advised to consult their local EY professionals for further information.

This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the global EY organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor.