The Common Consolidated Corporate Tax Base (CCCTB) is a proposal for a common tax scheme for the European Union developed by the European Commission and...

regarding companies, the following policies: the common consolidated corporate tax base, the common system of taxation applicable in the case of parent...

is done from a consolidated fund. Hypothecated taxes have a long history. One of the first examples of earmarking was ship money, the tax paid by English...

of tax burden to non-citizens or non-residents). The tourist industry typically campaigns against the taxes. It is separate from value-added tax and...

Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions...

A corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar...

and services. The tax law imposes income tax at 25 percent on listed entities and 32.5 percent for non-listed entities. Corporate tax rate changes announced...

expatriation tax or emigration tax is a tax on persons who cease to be tax-resident in a country. This often takes the form of a capital gains tax against...

Income tax in the Netherlands (personal, rather than corporate) is regulated by the Wet inkomstenbelasting 2001 (Income Tax Law, 2001). The fiscal year...

Taxable income of each member is computed as if no consolidated return were filed, with the exception of certain items computed on a consolidated basis...

relative to their resources (the demographics of the tax base). In other words, if the activity being taxed is more likely to be carried out by the poor and...

a gift tax is the tax on money or property that one living person or corporate entity gives to another. A gift tax is a type of transfer tax that is...

tax. The employer makes monthly preliminary deductions (PAYE) for income tax and also pays the payroll tax to the Swedish Tax Agency. The income tax is...

Personal Income Tax Sales Tax Property Tax Corporate Tax total revenue total revenue total revenue total revenue The averages of each tax base can be used...

Similarly to the case of the personal income tax, there are various rates of the corporate income tax based mainly on the sector that the company generates...

A tax inversion or corporate tax inversion is a form of tax avoidance where a corporation restructures so that the current parent is replaced by a foreign...

global minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally...

Taxation in Indonesia includes income tax, value added tax (goods and sales tax) and carbon tax. Indonesian taxation is based on Article 23A of UUD 1945 (1945...

International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property...

amnesty but do not take it. Tax amnesty is one of voluntary compliance strategies to increase tax base and tax revenue. Tax amnesty is different from other...

second type. All Austrian residents are subjects to Austrian income tax. The tax base consists of their worldwide income, including: trade, business, profession...

A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...

alphabetically, with total tax revenue as a percentage of gross domestic product (GDP) for the listed countries. The tax percentage for each country...

company tax rate of 27.5%. From 2017/18, corporate entities eligible for the lower tax rate have been known as "base rate entities". The small business threshold...

Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the...

tax regimes and move to a hybrid "territorial" tax system, and proposed EU Digital Services Tax regime, and EU Common Consolidated Corporate Tax Base)...

amount of taxes paid to the total tax base (taxable income or spending), expressed as a percentage. Average tax rates is used to measure tax burden of...

consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are...

considered as a normal tax year for Pakistan tax law purposes. Corporate Income tax rates Currently, the Corporate Income tax rate is 29% for tax year 2019 and...

approved a series of amendments to Israel's tax law. Among the amendments were the raising of the corporate tax rate from 24% to 25% and possibly 26% in...