The Worldwide Corporate Tax Guide (WCTG) summarizes the corporate tax regimes in more than 150 countries. The content is based on information current on 1 January 2011, unless otherwise indicated in the text of the chapter.
Tax information
The chapters in the WCTG 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 anti-avoidance legislation) and treaty withholding tax rates.
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