The Resource Corporate tax changes
Corporate tax changes
Resource Information
The item Corporate tax changes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Corporate tax changes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this note, the author discusses recent changes to the Corporate Income Tax Act in respect of the taxation of expenses that companies incur for vehicles, employee health and social insurance plans and the purchase of company assets provided to employees for both company and personal usage (such as apartments, cars, telephones, laptops, etc.), as well as some changes in respect of the taxation of foreign legal persons
- Language
- eng
- Label
- Corporate tax changes
- Title
- Corporate tax changes
- Language
- eng
- Summary
- In this note, the author discusses recent changes to the Corporate Income Tax Act in respect of the taxation of expenses that companies incur for vehicles, employee health and social insurance plans and the purchase of company assets provided to employees for both company and personal usage (such as apartments, cars, telephones, laptops, etc.), as well as some changes in respect of the taxation of foreign legal persons
- Citation source
- In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 4 ; p. 174-176
- http://library.link/vocab/creatorName
- Tzenova, L
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- expenses
- benefits in kind
- Label
- Corporate tax changes
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Corporate-tax-changes/Ii0XxwIX9zc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-tax-changes/Ii0XxwIX9zc/">Corporate tax changes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>