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Worldwide Corporate Tax Guide 2023

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EY Global

5 Sep 2023 PDF

Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Corporate Tax Guide, in such a shifting tax landscape, especially if they are contemplating new markets. The content is straightforward. Chapter by chapter, from Albania to Zimbabwe, we summarize corporate tax systems in more than 150 jurisdictions. The content is current as of 1 March 2023, with exceptions noted. Keep up-to-date on significant tax developments around the globe with the EY Global Tax Alert library. Only some of the chapters in this Tax Guide reflect COVID-19 tax policy measures.

Each chapter begins with contact information for the key people in that jurisdiction’s EY member firm offices. Symbols precede the names of individuals who hold the following functions:

  • (★) National director of the listed tax specialty
  • (◆) Director of the listed specialty in the local office

We then lay out the facts about the jurisdiction’s corporate taxes, beginning with an at-a-glance summary. With some variation, the topics covered are 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 anti-avoidance legislation) and treaty withholding tax rates.

At the back of this Tax Guide, you will find a list of the names and codes for all national currencies and a list of contacts for other jurisdictions.

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