basic corporate tax rate oor Frans
basic corporate tax rate
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With respect to the corporate income tax system, the benchmark is the basic federal corporate tax rate including the surtax and the provincial abatement.
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With respect to the corporate income tax system, the benchmark is the basic federal corporate tax rate including the surtax and the provincial abatement.
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With respect to the corporate income tax system, the benchmark is the basic federal corporate tax rate including the surtax and the provincial abatement.
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The existing definition provides that the relevant tax factor for a corporation (or a partnership all the resident members of which are corporations) is the reciprocal of the basic corporate tax rate (i.e., 1/.38, or 2.63).
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The existing definition provides that the relevant tax factor for a corporation or a partnership all the resident members of which are corporations is the reciprocal of the basic corporate tax rate (i.e., 1/.38, or 2.63).
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The existing definition provides that the relevant tax factor for a corporation or a partnership all the resident members of which are corporations is the reciprocal of the basic corporate tax rate (i.e., 1/.38, or 2.63).
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"relevant tax factor" The existing definition "relevant tax factor" provides that the "relevant tax factor" for an individual is 2 and for a corporation is the reciprocal of the basic corporate tax rate (i.e., 1/.38, or 2.63).
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With respect to the corporate income tax system, effective after February 27, 1995, the basic federal corporate tax rate is 29.12 per cent including the surtax but after the provincial abatement.
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With respect to the corporate income tax system, effective after February 27, 1995, the basic federal corporate tax rate is 29.12 per cent including the surtax but after the provincial abatement.
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If the developed (residence) country uses a credit system, treaty negotiations could appropriately seek a withholding tax rate at source that would, in combination with the basic corporate tax rate of the source country, produce a combined effective rate not exceeding the tax rate in the residence country.
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If the developed (residence) country uses a credit system, treaty negotiations could appropriately seek a withholding tax rate at source that would, in combination with the basic corporate tax rate of the source country, produce a combined effective rate not exceeding the tax rate in the residence country
Peut- être l' arrière- salleMultiUn MultiUn
Corporate Income Tax Small businesses have access to the SBD, which lowers the basic federal corporate tax rate on the first $200 000 of taxable income from 28 percent to 12 percent.
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The Appendix shows also the results for the basic 28% Irish corporation tax rate.
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Subject to certain restrictions, the credit is generally determined by multiplying the corporation's eligible contribution balance by it's basic Ontario corporate income tax rate.
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1.1 Tax Rates 1.1.1 General Rate The basic statutory federal corporate income tax rate on taxable income was 38 per cent in 2000 (before the federal surtax and the provincial and territorial tax abatement).
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The federal SBD reduces the basic federal corporate income tax rate for small Canadian-controlled private corporations by 16 percentage points – from 28 percent to 12 percent.
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The small business deduction reduces the basic federal corporate income tax rate to 12 per cent for the first $200,000 of active business income of a Canadian-controlled private corporation (CCPC).
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The small business deduction reduces the basic federal corporate income tax rate to 12 per cent for the first $200,000 of active business income of a Canadian-controlled private corporation (CCPC).
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Small Business Deduction Limit The small business deduction reduces the basic federal corporate income tax rate to 12 per cent for the qualifying amount of active business income of a Canadian-controlled private corporation (CCPC).
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Small Business Deduction Limit The small business deduction reduces the basic federal corporate income tax rate to 12 per cent for the qualifying amount of active business income of a Canadian-controlled private corporation (CCPC).
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Legislation common to the Spanish State in this respect sets the basic rate of corporation tax at 35% and does not provide for such deductions.
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An appropriate first step would be to lower the basic federal corporate income tax rate, which would serve to make the system more neutral and less distortionary by reducing the higher taxation of income outside the small business and manufacturing and processing sectors.
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The national court states that, according to common State legislation, namely Article 28(1) of the consolidated text of the Law on Corporation Tax, adopted by Royal Legislative Decree 4/2004 of 5 March 2004, the basic rate of corporation tax is 35%.
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The tax reform 2000 will further reduce personal income tax rates over the whole income tax range, raise basic and family allowances and lower the tax rate on corporate profits from 40% to 25% in 2001.
La vérification de certains endroits de grande taille pourrait prendre plus de temps, tandis que celle des petits bureaux pourrait se faire en moins d'une semaine.EurLex-2 EurLex-2
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