TaxesPremium at the issue of shares Economic double taxation Benefit test Investment Tax-free zone Export duty
Head office expenses
When a company has its main office in one country and operates through a branch or other permanent establishment in another country, certain expenses incurred by the main office can be deducted when calculating the taxable profits of the permanent establishment. These expenses may include general management and administrative costs, as well as the cost of any specific services provided to the permanent establishment. This allows for a fair and accurate assessment of the taxable profits of the permanent establishment, taking into consideration the support and resources provided by the main office.
Related terms
Understand the meaning and definition of Premium at the issue of shares in the context of stock market, trading, and investments.
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