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Pocket Tax Book 2022 2 2 | Pocket Tax Book 2022 Contents Taxation General overview 6 Corporate Income Tax 7 ● Tax rates ● Tax incentives ● Calculation of taxable profits ● Non deductible expenses ● Losses ● Administration ● Profit remittance Transfer Pricing 10 ● Related party definition ● TP methodologies ● TP declaration Forms ● TP documentation ● TP audits ● EBITDA cap on interest deductibility ● Advance pricing agreements Foreign Contractor Tax 12 ● Scope of application ● FCT payment methods.
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