2016 Worldwide Capital and Fixed Assets Guide

This guide summarizes the complex rules relating to tax relief on capital expenditures in 26 jurisdictions and territories. Use the map or the menu to see the guide’s information.

This guide summarizes the complex rules relating to tax relief on capital expenditures in 26 jurisdictions and territories. Use the menu to see the guide’s information.

 
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The Worldwide Capital and Fixed Assets Guide helps our clients navigate the rules relating to fixed assets and depreciation. It summarizes the complex rules relating to tax relief on capital expenditures in 26 jurisdictions and territories.

This new tax guide provides information on the regulations relating to fixed assets and tax depreciation in each jurisdiction, including sections on the types of tax depreciation, applicable tax depreciation rates, tax depreciation lives, qualifying and non-qualifying assets, availability of immediate deductions for repairs, tax depreciation and calculation methods, preferential and enhanced tax depreciation availability, computation on disposal and how to submit a claim or relief for intangible assets.

The new guide is a powerful tool, which not only enables us to further develop our understanding of how businesses can navigate the complexities of fixed asset and depreciation rules on a global scale but also to establish EY as the global leading brand in this space. Please share it with your clients and potential clients. We also appreciate all of your feedback.