Corporate tax

corporation taxcorporate income taxbusiness taxcorporate taxescompany taxcorporate taxationcorporatecorporate income taxestaxestax
A corporate tax, also called corporation tax or company tax, is a direct tax imposed by a jurisdiction on the income or capital of corporations or analogous legal entities.wikipedia
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Income tax

income taxesincometaxes
The tax systems of most countries impose an income tax at the entity level on certain type(s) of entities (company or corporation).
The tax imposed on companies is usually known as corporate tax and is levied at a flat rate.

Dividend imputation

franking creditfranking creditsimputation
This may be accomplished by "imputation systems" or franking credits.
Dividend imputation is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution.

Dividend

dividendsstock dividendcash dividend
Countries may tax corporations on its net profit and may also tax shareholders when the corporation pays a dividend.
Most countries impose a corporate tax on the profits made by a company.

Value-added tax

VATvalue added taxGoods and Services Tax
Corporations property tax, payroll tax, withholding tax, excise tax, customs duties, value added tax, and other common taxes, are generally not referred to as “corporate tax.”
When it was adopted in 1975, it replaced seven business taxes, including a corporate income tax.

Denmark

DanishKingdom of DenmarkConstituent country
Denmark has a corporate tax rate of 22% and a special time-limited tax regime for expatriates.

United Kingdom corporation tax

corporation taxUK corporation taxUnited Kingdom
Corporation tax in the United Kingdom is a corporate tax levied in on the profits made by UK-resident companies and on the profits of entities registered overseas with permanent establishments in the UK.

Iceland

IcelandicISLRepublic of Iceland
The corporate tax rate is a flat 18%, one of the lowest in the world.

List of countries by tax rates

state taxTax rates around the worldlocal taxation
The list focuses on the main indicative types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST, but does not list capital gains tax.

Income taxes in Canada

income taxCanadaIncome tax in Canada
In the fiscal year ending 31 March 2018, the federal government collected just over three times more revenue from personal income taxes than it did from corporate income taxes.

Withholding tax

withholdingwithholding taxeswithhold
Corporations property tax, payroll tax, withholding tax, excise tax, customs duties, value added tax, and other common taxes, are generally not referred to as “corporate tax.” Where dividends are taxed, a corporation may be required to withhold tax before the dividend is distributed.

Tax incidence

tax burdenburden of a taxeconomic burden
The tax incidence is uncertain.

Permanent establishment

branchfixed establishmentPermanent establishment risk
Most jurisdictions tax foreign corporations on business income within the jurisdiction when earned through a branch or permanent establishment in the jurisdiction.

Adam Smith Institute

Adam Smith Internationaleponymous institute
According to the Adam Smith Institute, "Clausing (2012), Gravelle (2010) and Auerbach (2005), the three best reviews we found, basically conclude that most of the tax falls on capital, not labour."

Corporation

corporatecorporationsincorporated
The tax systems of most countries impose an income tax at the entity level on certain type(s) of entities (company or corporation).

Interest

simple interestrate of interestinterest rates
In such systems, items characterized as interest may be deductible, perhaps subject to limitations, while items characterized as dividends are not.

Debt-to-equity ratio

debt to equity ratiogearing ratioratio of debt to equity
Some systems limit deductions based on simple formulas, such as a debt-to-equity ratio, while other systems have more complex rules.

Property tax

property taxespropertymillage
Corporations property tax, payroll tax, withholding tax, excise tax, customs duties, value added tax, and other common taxes, are generally not referred to as “corporate tax.”

Payroll tax

payroll taxespayrollCanada
Corporations property tax, payroll tax, withholding tax, excise tax, customs duties, value added tax, and other common taxes, are generally not referred to as “corporate tax.”

Excise

excise taxexcise dutiesexcise duty
Corporations property tax, payroll tax, withholding tax, excise tax, customs duties, value added tax, and other common taxes, are generally not referred to as “corporate tax.”

Customs

customs dutiesCustoms Servicecustom duties
Corporations property tax, payroll tax, withholding tax, excise tax, customs duties, value added tax, and other common taxes, are generally not referred to as “corporate tax.”