Corporate tax guides
Country-by-country corporate residence, profits, rates, CFC rules and compliance.
Italy: corporate tax guide
Italian company residence, IRES and IRAP, current participation rules, financing, CFC attribution, outbound payments and business migration.
Portugal: corporate tax guide
A company resident through its seat or effective management is generally subject to Portuguese tax on worldwide profits. Foreign-company attribution, participation relief and foreign-establishment rules require distinct tests.
Spain: corporate tax guide
Resident companies are within Spanish corporation tax on worldwide income. A foreign legal form does not establish nonresidence where the actual management is in Spain; permanent establishments and withholding are separate connections.
Cyprus: corporate tax guide
Cyprus-resident companies are generally taxed on worldwide income. The 2026 corporate rate and incorporation-residence reform must be used; older material describing a universal 12.5% rate or the former residence backstop is out of date.
Malta: corporate tax guide
Companies incorporated in Malta are ordinarily resident and domiciled there and enter the worldwide corporate-tax system. A foreign-incorporated company resident through Maltese management can have a different domicile and remittance analysis. The shareholder-refund mechanism is not the company's headline tax rate.
Greece: corporate tax guide
Resident companies are generally within tax on worldwide profits. Actual management, the attribution of controlled foreign income and permanent-establishment exposure should be tested independently of any personal arrival incentive.
Bulgaria: corporate tax guide
Bulgarian-resident companies are taxed on domestic and foreign profits. A nonresident entity can have Bulgarian-source or permanent-establishment obligations without being a Bulgarian-resident company.
Switzerland: corporate tax guide
A company with its seat or effective administration in Switzerland can be resident. Corporate income tax has federal and cantonal/communal layers; foreign establishments, property and participation relief mean worldwide classification is not a claim that every foreign receipt is fully taxed.
United Kingdom: corporate tax guide
UK company residence, profits, marginal relief, overseas operations, related-party rules and filing obligations.
Ireland: corporate tax guide
Irish-resident companies are generally taxed on worldwide profits. Trading and nontrading income have different rate rules, while foreign distributions and establishments may have specific relief or exemption conditions.
Canada: corporate tax guide
Company residence, Canadian and foreign operations, 2026 transfer-pricing rules, distributions, financing and the filing calendar.
United States: corporate tax guide
Domestic corporations are generally within federal income tax on worldwide income, subject to foreign-income relief and anti-deferral rules. A corporation, partnership and disregarded LLC are different tax classifications. State and local taxes must be modelled separately.
Antigua and Barbuda: corporate tax guide
Corporate income tax is distinct from the abolition of personal income tax. The current sources establish corporate registration, payment and nonresident-business obligations; a complete worldwide-versus-source classification for each company type requires further legislation review.
Dominica: corporate tax guide
Resident corporations are taxed on worldwide income under the tax system described by the Global Forum and the ordinary current corporate guidance. Partnerships allocate income to partners rather than automatically using the company rate.
Grenada: corporate tax guide
Grenada-source profits are within the income-tax base. Section 30 also reaches foreign income incidental to a Grenadian business; the territorial label therefore requires an actual operational source analysis, not a foreign-customer or offshore-account test.
Saint Kitts and Nevis: corporate tax guide
Corporate tax and filings continue despite the absence of individual income tax. Ordinary local companies and Nevis international entities need their own statutory classification. The current research does not establish a single tax-basis rule that safely covers every entity type.
Saint Lucia: corporate tax guide
The 2018 corporate reform excludes qualifying foreign-source income from resident-company assessable income. Relevant entities can lose that exemption if economic-substance requirements are not met; territorial classification here includes that material condition.
Panama: corporate tax guide
The ordinary corporate system is source-based. A 2026 law introduces a qualifying foreign passive-income framework from the 2027 tax year. Its multinational-group, income-category and substance conditions must be tracked separately from the current-year baseline.
Costa Rica: corporate tax guide
The ordinary profits-tax base is Costa Rican-source income. Law 10381 adds specified foreign passive income for nonqualified entities belonging to multinational groups. The source-based label must retain this exception and the substance test behind it.
Uruguay: corporate tax guide
IRAE principally concerns Uruguayan-source business income. Certain foreign passive income of multinational-group entities requires a separate source-extension and substance review. The owner's IRPF rules and new-resident election do not determine the company's tax base.
Mexico: corporate tax guide
Mexican-resident companies are generally taxed on worldwide income. The location of principal management or effective management can make a foreign-incorporated entity resident; low-tax foreign earnings and dealings with related parties need further tests.
Paraguay: corporate tax guide
Business profits and distributions are separate layers. A Paraguayan company must classify the source of its revenue, apply the appropriate business-income regime and then consider the distribution tax when profits reach owners.
United Arab Emirates: corporate tax guide
UAE company residence, the 9% regime, current free-zone rules, Small Business Relief, deductions and compliance.
Singapore: corporate tax guide
Singapore taxes locally accruing income and foreign income received in Singapore, subject to exemptions and other rules. The source, deemed-receipt and foreign-income relief tests justify a mixed classification rather than a blanket territorial or worldwide label.
Hong Kong: corporate tax guide
Profits tax normally follows the source of profit-producing operations. The foreign-sourced income exemption framework can bring specified foreign income received by MNE entities into tax unless the relevant substance, participation or nexus requirements are satisfied.
Thailand: corporate tax guide
Thai-incorporated companies generally pay corporate income tax on worldwide net profits. A foreign company doing business in Thailand follows different branch and source rules. An individual's remittance analysis does not exempt the company's earnings.
Malaysia: corporate tax guide
Locally derived income and relevant foreign income received in Malaysia enter different parts of the analysis. Corporate foreign-dividend exemptions have conditions that differ from the individual regime. The company's management and control must also be established.
Indonesia: corporate tax guide
Indonesian-resident entities are generally within tax on worldwide income. A foreign legal form, the owner's immigration category and the company's actual location of management and operations must be examined separately.
Australia: corporate tax guide
Australian-resident companies are generally subject to tax on worldwide income, with foreign-source exemptions and credits requiring their own tests. Incorporation, central management and control, and statutory ownership connections can be relevant to residence.
New Zealand: corporate tax guide
Resident companies generally enter tax on worldwide income. Incorporation, head office, centre of management and control by directors are alternative residence connections. Active CFC exemptions and foreign-tax relief do not erase the need to identify the relevant income first.
South Korea: corporate tax guide
A company with its head office, principal office or effective place of management in Korea is domestic for corporate-tax purposes. Its worldwide income and foreign-tax treatment are separate from a foreign employee's personal election or short-term residence concession.
Türkiye: corporate tax guide
A corporation with its legal centre or business centre in Türkiye is fully liable on worldwide profits. A foreign-incorporated company may therefore remain within Turkish taxation where the actual business centre is there.
Vanuatu: corporate tax guide
There is no general corporate income tax under the framework described by Vanuatu's government. Business licensing, VAT, gross-rent tax and foreign-investment approvals are separate. Another country may still tax a Vanuatu company through residence, source or shareholder-attribution rules.
Austria: corporate tax guide
Company residence, 23% corporate tax, the 2026 CFC changes, withholding, VAT and the components of employer cost.
Belgium corporate tax: profit, management and foreign operations
Connect the corporate base with real management, CFC, withholding, VAT and employer obligations.
Jersey corporate tax: residence, rates and operating substance
A company’s tax result depends on its income, management and group context, alongside business licensing and the owner’s position.
Guernsey corporate tax: scope, management and rates
Understand company residence and the 0/10/20 framework without treating a registered office as a complete operating structure.
Czechia corporate tax and international structures
Understand company residence, 21% corporate tax, VAT, CFC rules and cross-border operating risks.
Denmark corporate tax: management, CFC, VAT and employment
Understand the 22% company rate, foreign operations, withholding, VAT and the actual components of a Danish employment budget.
Estonia corporate tax: retained profits, distributions and cross-border rules
Compare company-level deferral with distribution tax, CFC rules, exit charges, VAT and the real location of business activity.
France: corporate tax guide
Territorial profits, corporate rates, CFC rules, withholding, VAT, employer contributions and company departure.
Georgia corporate tax: distributions, management and operating costs
Model the company, owner, cross-border payments and payroll together before choosing a Georgian entity.
Germany: corporate tax guide
German corporate tax residence, income, cross-border obligations and the work needed before changing a structure.
Corporate tax and operating from Gibraltar
Territorial profit taxation, management and control, current rates and the practical obligations of a real business.
Corporate tax and substance in the Isle of Man
The 0/10/20 framework, worldwide resident-company scope, management and control and large-group minimum tax.
Corporate tax in Hungary
The 9% rate, local business tax, management, CFC rules and the cost of running a real operation.
Japan corporate tax guide
National and local corporate taxes, 2026 defense tax, foreign-company exposure, CFC rules and consumption-tax implementation.
Corporate tax in Luxembourg
The corporate, municipal and wealth-tax layers—and the management, participation, financing and reporting rules behind them.
Mauritius corporate tax: rates, substance and the full cost
Go beyond 15% and 3% headlines: company residence, CFC,partial exemptions, VAT and the additional corporate charges.
Netherlands corporate tax: operations, ownership and the employer’s real cost
Corporate residence, profit tax, foreign subsidiaries, distributions, VAT and 2026 employer contributions belong in one operating plan.
Norway corporate tax: residence, NOKUS, VAT and distributions
Understand the 2026 operating-company rules and the cross-border questions behind a Norwegian or foreign company structure.
Corporate tax in Poland
Company residence,19% and conditional 9% rates, international payments, CFC rules and operating compliance.
Romania corporate tax guide
Profit tax, the 2026 micro regime, distributions, CFC rules and the practical cost of operating a Romanian business.
Sweden corporate tax guide
Company residence, permanent establishments,20.6% profit tax, CFC rules, VAT and international operating obligations.
Finland corporate tax: profits, management, CFC rules and VAT
A practical 2026 guide to Finnish corporate residence, 20% profit tax, outbound withholding, payroll, VAT and cross-border operations.
Iceland corporate tax: residence, CFC rules, VAT and withholding
Evaluate 2026 entity tax, actual management, foreign subsidiaries, outbound payments and operating costs.
The Bahamas corporate tax guide: business licence, DMTT and substance
Compare turnover charges, international business companies, the large-group 15% minimum framework, substance and payroll.
Cayman Islands corporate tax: substance, management and operating costs
Separate the absence of corporation tax from economic substance, entity choice, foreign tax, reporting, licences and employee costs.
British Virgin Islands corporate tax and compliance
BVI company exemptions, 2026 beneficial ownership, economic substance, annual financial returns, payroll and the foreign tax questions incorporation does not settle.
Andorra corporate tax and international structures
The 10% corporate rate, effective management, CFC rules, asset migration, payroll and IGI explained together.
Armenia corporate tax: companies, VAT and cross-border payments
Compare ordinary 18% profit tax with conditional small-business regimes, VAT, payroll and nonresident payments.
Lithuania corporate tax and international structures
2026 profit tax, shareholder payments, CFC exposure, payroll and exit rules.
Latvia corporate tax: distributions, owners and operations
Compare standard and optional 2026 dividend taxation, CFC exposure and the costs of a Latvian operation.
Qatar corporate tax: source, management, QFC and minimum tax
Compare state, QFC and free-zone tax rules, foreign-income extensions, withholding and the large-group minimum tax.
Oman corporate tax: rates, management, VAT and employment costs
Understand ordinary business taxation, cross-border payments, minimum tax and the contribution changes affecting employers.