2013-14 Worldwide Corporate Tax Guide

This guide summarizes the corporate tax regimes in more than 150 countries. Use the map or the menu to see the guide’s information for a country.

This guide summarizes the corporate tax regimes in more than 150 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.

Seventy-one jurisdictions’ chapters are 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. The effective date for each country can be found here.

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.