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 160 jurisdictions. The content is current on 1 January 2021, with exceptions noted. Keep up-to-date on significant tax developments around the globe with EY’s Global Tax Alert library here. Only some of the chapters in this Tax Guide reflect COVID-19 tax policy measures. For more information, access the EY Tax COVID-19 Response Tracker here. The United Kingdom (UK) chapter provides information regarding Brexit. Readers should obtain updated information regarding Brexit before taking actions.
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.
