TITLE

Company Tax Rates Overseas

PUB. DATE
February 1965
SOURCE
Accountancy;Feb1965, Vol. 76 Issue 858, p142
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
This article presents several charts on company tax rates outside of Great Britain. In some cases, there may be special rates for particular forms of company and for companies carrying on special trades-for example, insurance and oil. When more than one tax is levied, an indication of the rate is given in the 'Notes' column. Where 'slab' scales apply a note of the starting rate is given: space does not permit of the full range being shown. Local taxes are not taken into account except in those few countries where they form a considerable part of the tax burden. The charts indicate different variables, such as the region and miscellaneous information about the tax rates. Countries featured in the chart include: Algeria, which has a tax rating of 32.5%, Barbados, whose rating is 40%, Chile, which charges non-resident companies 50%, Formosa, or Taiwan, which has a rating of 18% for profits exceeding $100,000, Peru, which has a rating of 35% for profits over 5,000,000 soles and Venezuela, which charges a minimum corporation tax of 5%. Bahamas, Bermuda, Cayman Island and Switzerland were also included on the charts though they do not have a specific tax rate.
ACCESSION #
6655055

 

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