The 2012 Worldwide Corporate Tax Guide

by Ernst & Young, 19 July 2012

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Accounting and Regulations Tax

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accounting and regulations corporate tax corporate tax subsidies Ernst & Young tax exemption tax treaties

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Since the financial turmoil, many countries have cut their corporate taxes, some several times, and enacted many corporate tax subsidies and penalties for various industries at the same time. This Ernst and Young report summarizes the current corporate tax system In 154 countries and regions, including:

Taxes on corporate income and gains;
Determination of trading income;
Other significant taxes;
Miscellaneous matters: foreign-exchange controls, debt-to-equity rules, transfer pricing, controlled foreign companies and anti-avoidance legislation;
Treaty withholding tax rates

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Ernst & Young

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