This Ernst & Young guide summarizes the corporate tax regimes in more than 150 countries. Use either the "country map" tab or the "country list" tab to see the guide's information for that country.
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 on 1 January 2013, unless otherwise indicated in the text of the chapter.
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