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MessagePosté le: Mar 4 Oct - 06:09 (2016)    Sujet du message: Worldwide Corporate Tax Guide 2015 Pdf Free Répondre en citant




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Also, this publication does not provide guidance on the local application of the law in practice. This publication contains information in summary form and is therefore intended for general guidance only. On any specific matter, reference should be made to the appropriate advisor.. It is not intended to be a substitute for detailed research or the exercise of professional judgment. 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. Local publications of a more detailed nature are frequently available, and readers are advised to consult their local EY professionals for further information. 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. 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. The content is based on information current as of 1 January 2016, unless otherwise indicated in the text of the chapter



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