Branch tax

When a foreign company operates through a branch in a country, it is subject to a special tax known as branch profits tax. This tax is in addition to the regular corporate income tax that is imposed on the branch's income. Essentially, the branch profits tax is equivalent to the tax on dividends that would be due if the branch had been a subsidiary of the foreign company and had distributed its profits as dividends. Therefore, it is important for companies to understand the implications of this tax when considering setting up branches in foreign countries.

Understand the meaning and definition of Comparable uncontrolled price (cup) method in the context of stock market, trading, and investments.

Destination principle

Understand the meaning and definition of Destination principle in the context of stock market, trading, and investments.

Tax foreclosure

Understand the meaning and definition of Tax foreclosure in the context of stock market, trading, and investments.

Sales tax

Understand the meaning and definition of Sales tax in the context of stock market, trading, and investments.

Credit, underlying (indirect) tax

Understand the meaning and definition of Credit, underlying (indirect) tax in the context of stock market, trading, and investments.

Field audit

Understand the meaning and definition of Field audit in the context of stock market, trading, and investments.

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