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  2. Look-through company - Wikipedia

    en.wikipedia.org/wiki/Look-through_company

    Earnings from the company are taxed at the personal tax rate, even if it is more or less than the standard income tax rate for New Zealand companies. This is a significant point of difference with the LAQC. [2] The rule limits the amount of damages similar to those that apply to limited liability companies.

  3. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    The credit is limited to that part of federal income tax before other credits generated by foreign source taxable income. The credit is intended to mitigate taxation of the same income to the same taxpayer by two or more countries, and has been a feature of the U.S. system since 1918.

  4. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    However, if one is the sole member of a domestic limited liability company (LLC), one is not a sole proprietor if one elects to treat the LLC as a corporation. [5] In the United States, sole proprietors "must report all business income or losses on [their] personal income tax return; the business itself is not taxed separately.

  5. 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 ...

  6. Corporate tax - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax

    A corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities. The tax is usually imposed at the national level, but it may also be imposed at state or local levels in some countries.

  7. Tax compliance software - Wikipedia

    en.wikipedia.org/wiki/Tax_compliance_software

    A direct tax is one paid directly to the government by the persons (juristic or natural) on whom it is imposed (often accompanied by a tax return filed by the taxpayer). Examples include income tax, corporate tax, and transfer tax such as estate tax and gift tax. Basic software for income tax in the form of a tax calculator, and are now widely ...

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