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Whether you’re starting a business or expanding an existing one, Europe is a profitable place. It is important to be a strategic exploration destination with a high degree of security. Our diverse economy, diverse culture, and robust market enable us to meet
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A domestic corporation in Japan is taxed on its worldwide income, including foreign branch income. However, 95% of dividends received by a domestic corporation from a foreign company in which it has held at least 25% (or lower, depending on the relevant
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Germany taxes its corporate residents on their worldwide income. However, most double tax treaties (DTTs) exempt income attributable to a foreign permanent establishment (PE). Non-residents with PE or property income are taxed by assessment on German-source income; those earning royalties and dividends
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A resident company is subject to corporate income tax (CIT) in France on its French-source income. In that respect, income attributable to foreign business activity (if there is no treaty in force between France and the relevant foreign country) or to a foreign
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All undistributed corporate profits are tax exempt. This exemption covers both active (e.g. trading) and passive (e.g. dividends, interest, royalties) types of income. It also covers capital gains from the sale of all types of assets, including shares, securities, and immovable property.
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Corporate income tax (CIT) In general, the tax base for CIT purposes is determined on an accrual basis and consists of worldwide income less allowed deductions. The rules are equally applicable to companies and PEs. It is assumed that all income received
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Expanding your business across international borders is an ambitious yet rewarding venture. However, it’s a path that may not suit every business at any given time. The decision to expand globally goes beyond the typical metrics of financial health and market growth.
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HMRC issues its guidelines for compliance on what qualifies as R&D for tax purposes. The publication of HMRC’s latest guideline highlights the importance of correctly identifying whether a research and development (R&D) claim meets the necessary conditions to qualify for tax relief.
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Brief Summary From 1 January 2024 onward, investment tax credits will change in the following ways: Detailed Look On 19 December 2023, the Luxembourg Chamber of Deputies adopted a law to modernize the current investment tax credit; it will take effect 1
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Individual – Foreign tax relief and tax treaties Last updated – 08 January 2024 Foreign tax relief Foreign income received by residents that is subject to a tax equivalent to Luxembourg income tax and is not exempted by a DTT is granted
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