Corporate Tax Flow Chart - TaxO

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Article 3 - Corporate Tax Rate

Flow chart Analysis

Article 3 - Corporate Tax Rate

Flow chart Analysis

Article 11 – Taxable Person

Article 12 – Corporate Tax Base

Article 13 – State Sourced Income

Article 14 – Permanent Establishment

Article 15 – Investment Manager Exemption

Article 16 – Partners in an Unincorporated Partnership

Article 17 – Family Foundation

Article 18 – Qualifying Free Zone Person

Article 19 – Election to be Subject to Corporate Tax

Article 20 – General Rules for Determining Taxable Income

Article 21 – Small Business Relief

Article 22 – Exempt Income

Article 23 – Participation Exemption

Article 24 – Foreign Permanent Establishment Exemption

Article 25 – Non-Resident Person Operating Aircraft or Ships in International Transportation

Article 26 – Transfers Within a Qualifying Group

Article 27 – Business Restructuring Relief

Article 28 – Deductible Expenditure

Article 29 – Interest Expenditure

Article 30 – General Interest Deduction Limitation Rule

Article 31 – Specific Interest Deduction Limitation Rule

Article 32 – Entertainment Expenditure

Article 33 – Non-deductible Expenditure

Article 34 – Arm’s Length Principle

Article 35 – Related Parties and Control

Article 36 – Payments to Connected Persons

Article 37 – Tax Loss Relief

Article 38 – Transfer of Tax Loss

Article 39 – Limitation on Tax Losses Carried Forward

Article 40 – Tax Group

Article 41 – Date of Formation and Cessation of a Tax Group

Article 42 – Taxable Income of a Tax Group

Article 43 – Currency

Article 44 – Calculation and Settlement of Corporate Tax

Article 45 – Withholding Tax

Article 46 – Withholding Tax Credit

Article 47 – Foreign Tax Credit

Article 48 – Corporate Tax Payment

Article 49 – Corporate Tax Refund

Article 50 – General anti-abuse rule

Article 51 – Tax Registration

Article 52 – Tax Deregistration

Article 53 – Tax Returns

Article 54 – Financial Statements

Article 55 – Transfer Pricing Documentation

Article 56 – Record Keeping

Article 57 – Tax Period

Article 58 – Change of Tax Period

Article 59 – Clarifications

Article 60 – Assessment of Corporate Tax and penalties

Article 61 – Transitional Rules

Article 62 – Delegation of Power

Article 63 – Administrative Policies and Procedures

Article 64 – Cooperating with the Authority

Article 65 – Revenue Sharing

Article 66 – International Agreements

Article 67 – Implementing Decisions

Article 68 – Cancellation of Conflicting Provisions

Article 69 – Application of this Decree-Law to Tax Periods

Article 70 – Publication and Application of this Decree-Law

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