A country’s tax regime is always a key factor for any business considering moving into new markets.
- What is the corporate tax rate? Are there any incentives for overseas businesses?
- Are there double tax treaties in place?
- How will foreign source income be taxed?
Since 1994, PKF has produced the PKF Worldwide Tax Guide to provide international businesses with the answers to these key tax questions.
On a country-by-country basis, each summary addresses the major taxes applicable to business; how taxable income is determined; sundry other related taxation and business issues; and the country’s personal tax regime. The final section of each country summary sets out the Double Tax Treaty and Non-Treaty rates of tax withholding relating to the payment of dividends, interest, royalties and other related payments.
While the guide should not to be regarded as offering a complete explanation of the taxation issues in each country, we hope readers will use the publication as their first point of reference and then use the services of their local PKF member firm to provide specific information and advice.