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  2. Permanent establishment - Wikipedia

    en.wikipedia.org/wiki/Permanent_establishment

    A permanent establishment (PE) is a fixed place of business that generally gives rise to income or value-added tax liability in a particular jurisdiction. The term is defined in many income tax treaties and in most European Union Value Added Tax systems.

  3. List of countries by tax rates - Wikipedia

    en.wikipedia.org/wiki/List_of_countries_by_tax_rates

    The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective ...

  4. Corporate tax - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax

    Most jurisdictions tax foreign corporations on business income within the jurisdiction when earned through a branch or permanent establishment in the jurisdiction. This tax may be imposed at the same rate as the tax on business income of a resident corporation or at a different rate. [54]

  5. Common Consolidated Corporate Tax Base - Wikipedia

    en.wikipedia.org/wiki/Common_Consolidated...

    The total group income is €1 million. Suppose further that according to the arm's length standard Z earns €700,000 and Y €300,000. In the event of separate taxation, the total tax liability would amount to €267,000 = 0.3 × €700,000 + 0.19 × €300,000. The average tax rate of the group would thus amount to 26.7%.

  6. Double taxation - Wikipedia

    en.wikipedia.org/wiki/Double_taxation

    Double taxation is the levying of tax by two or more jurisdictions on the same income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes). Double liability may be mitigated in a number of ways, for example, a jurisdiction may: exempt foreign-source income from tax,

  7. Tax assessment - Wikipedia

    en.wikipedia.org/wiki/Tax_assessment

    The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax.

  8. Tax rate - Wikipedia

    en.wikipedia.org/wiki/Tax_rate

    An average tax rate is the ratio of the total amount of taxes paid to the total tax base (taxable income or spending), expressed as a percentage. [2] Average tax rates is used to measure tax burden of individuals and corporations and how taxes affect the individuals and corporations ability to consum. [4]

  9. International taxation - Wikipedia

    en.wikipedia.org/wiki/International_taxation

    A new income tax law, passed in 1997 and effective 1998, determined residence as the basis for taxation of worldwide income. [167] The Philippines used to tax the foreign income of nonresident citizens at reduced rates of 1 to 3% (income tax rates for residents were 1 to 35% at the time). [168]

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