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corporation tax |
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corporation taxTax levied on a company's trading profits. It is a form of income tax, and rates vary according to country, but there is usually a flat rate. It is a large source of revenue for governments. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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The Financial Times (motto: "Without fear or favour") has been at it again in the past fortnight, with page after page warning that UK companies are in danger of mass migration to tax havens because of "high" corporation taxes and Revenue & Customs' not unreasonable attempts to clamp down on tax avoidance scams. This QEE applies where a debt issuer lists securities on a recognised stock exchange (within the meaning of Section 841 of the Income and Corporation Taxes Act) and allows the issuer to make payments of the listed securities gross without deduction for tax. In fact, Japanese REITs are exempt from corporation taxes as long as they pay out over 90% of their profits to shareholders in the form of dividends. |
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