INTERNATIONAL TAX PLAZA - Eligible distribution tax system

Details: Published: 07 February 2022

‘Eligible distribution tax system’ means a corporate income tax system that:

(a) imposes income tax on profits only when those profits are distributed or deemed to be distributed to shareholders, or when the company incurs certain non-business expenses;

(b) imposes tax at a rate equal to, or in excess of, the minimum tax rate; and

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