Worldwide Corporate Tax Guide 2018

Summarized corporate tax systems in 165 jurisdictions.

Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Corporate Tax Guide, in such a shifting tax landscape, especially if they are contemplating new markets.

The content is straightforward. Chapter by chapter, from Afghanistan to Zimbabwe, we summarize corporate tax systems in 165 jurisdictions. The content is current on 1 January 2018, with exceptions noted.

Each chapter begins with contact information for the key people in that jurisdiction’s EY offices. Symbols precede the names of individuals who hold the following functions: ?

  • National director of the listed tax specialty ?
  • Director of the listed specialty in the local office

We then lay out the facts about the jurisdiction’s corporate taxes, beginning with an at-a-glance summary. With some variation, the topics covered are taxes on corporate income and gains, determination of trading income, other significant taxes, miscellaneous matters (including foreign-exchange controls, debt-to-equity rules, transfer pricing, controlled foreign companies and anti-avoidance legislation) and treaty withholding tax rates.

At the back of the guide, you will find a list of the names and codes for all national currencies and a list of contacts for other jurisdictions.

For many years, the Worldwide Corporate Tax Guide has been published annually along with two companion guides on broadbased taxes: the Worldwide Personal Tax and Immigration Guide and the Worldwide VAT, GST and Sales Tax Guide. In recent years, those three have been joined by additional tax guides on morespecific topics, including the Worldwide Estate and Inheritance Tax Guide, the Worldwide Transfer Pricing Reference Guide, the Global Oil and Gas Tax Guide, the Worldwide R&D Incentives Reference Guide, the Worldwide Digital Tax Guide and the Worldwide Capital and Fixed Assets Guide.

Each of the guides represents thousands of hours of tax research. They are available free online along with timely Global Tax Alerts and other great publications on or in our EY Global Tax Guides app for tablets.

You can keep up with the latest updates at GlobalTaxGuides, and find out more about the app at TaxGuidesApp.

EY April 2018

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