Any incorporated business (i.e.

, a company
registered with the Companies House) is legally
obliged to pay corporation tax on its taxable
profits in the UK. Such taxable profits include
money that a company makes from doing
business (known as trading profits), rental
income from property, investment gains, as well
as other chargeable gains.

Corporate tax in the UK applies to limited

companies; foreign companies with a UK branch However, unregistered companies are not
Who pays or office; clubs, co-operatives, or other liable to pay UK corporate tax. Instead, they
corporate unincorporated associations; and self-employed must pay income tax on their business
tax persons set up as a limited liability company. profits.
They may be eligible for a lower rate of 10%
if they can attribute profits to the
exploitation of patents. Specific corporation
taxes apply in four cases: for oil and gas
regimes, UK life insurance companies, the
banking sector in the UK, and companies
Corporate that operate qualifying ships (in which case
tax 19% tonnage tax applies).
Companies with a taxable turnover of over
VAT need to charge and pay VAT at 20% £85,000 must register for VAT.
The
corporate The UK’s corporate tax year runs from 1 April to
tax year 31 March the following year
UK Company

Налоговая система в Сингапуре построена по территориальному принципу, в соответствии с которой

налоги уплачиваются с прибыли, возникающей/полученной на территории Сингапура.

Налог на прибыль

В Сингапуре налог на прибыль составляет 17% - это стандартная налоговая ставка, когда прибыль
компании превышает 300 000 USD.

Но государство предоставляет компаниям налоговые льготы, которые применяются, когда прибыль

компании составляет до 300 000 USD.

В Сингапуре также действуют разные налоговые скидки для расходной части бизнеса, таких как
арендная плата, плата за бухгалтерский учет, заработная плата сотрудников и т.д.

В Сингапуре нет налога на прирост капитала. Примеры прироста капитала включают прибыль от
продажи основных средств, прибыль от валютных операций с капиталом и т.д.
Налог на товары и услуги (с англ. Good and Services Tax - GST)

Самым сложным налогом является Налог на товары и услуги (с англ. Good and Services Tax - GST). В
других странах GST известен как налог на добавленную стоимость или НДС. GST - это широко
распространённый налог на потребление, взимаемый с импорта товаров (собираемый Сингапурской
Таможней - является правительственным агентством при Министерстве финансов), а также
практически со всех поставок товаров и услуг в Сингапуре. Как правило, поставка либо облагается
налогом, либо освобождается. Налогооблагаемое предложение - это предложение со стандартным
или нулевым рейтингом. Только стандартный источник облагается GST по ставке 7%. Исключения по
уплате GST распространяются на предоставление большинства финансовых услуг, продажу и аренду
жилой недвижимости, а также импорт и местные поставки инвестиционных драгоценных металлов.
Товары, которые экспортируются и международные услуги имеют нулевой рейтинг.

Подоходный налог

Доход начисляется на основе предыдущего года, закончившегося 31 декабря. Сотрудники обязаны

самостоятельно подать декларацию по налогу на прибыль до 15 апреля следующего года.

Налог к уплате будет зависеть от того с кем проживает физическое лицо и сколько человек у него на
содержании. Компании в Сингапуре имеют право декларирования доходов своих сотрудников, но это
не обязанность, а право, по усмотрению компании.

Все сингапурские компании обязаны вести бухгалтерский учет, а копии должны храниться в
сингапурском офисе. Компания обязана подавать финансовую отчетность и налоговую декларацию в
конце финансового года в Управление внутренних доходов Сингапура. В зависимости от количества
сотрудников и величины капитала, компания может быть обязана подавать аудированную
отчетность. Если сотрудников менее 50 человек, то в большинстве случаев аудит не требуется. Подача
финансового отчета происходит электронно один раз в год. Для компаний с активной деятельностью
рекомендуемо вести бухгалтерию ежемесячно.

Brazil Corporate - Taxes on corporate income

Brazilian resident companies are taxed on worldwide income. Non-resident companies are generally taxed
in Brazil through a registered subsidiary, branch, or PE, based on income generated locally. Other than that,
non-resident companies can be subject to withholding tax (IRRF) on income derived from a Brazilian source.

Corporate income tax (IRPJ) is assessed at the fixed rate of 15% on annual taxable income, using either the
'actual profits' method (APM) or the 'presumed profits' method (PPM)

Surcharge

Corporate taxpayers are also subject to a surcharge of 10% on the annual taxable income in excess of
240,000 Brazilian reais (BRL).

Social Contribution on Net Income (CSLL)

All legal entities are generally subject to CSLL at the rate of 9% (except for financial institutions, private
insurance, as well as certain other prescribed entities, which are taxed at the rate of 20% since 1 March
2020), which is not deductible for IRPJ purposes. The tax base is the profit before income tax, after some
adjustments, depending on the calculation method (i.e. APM or PPM).
Local income taxes

Corporate income taxes are levied only at the federal level (i.e. there are no state or municipal income
taxes).

Corporate - Other taxes

Value-added tax (VAT)

The Brazilian indirect taxes system is complex and has been subject to multiple changes during the past
years. The text below contains general information applicable to each of the taxes herein mentioned. It is
important to note that the respective legislation includes various exceptions to the general stated rules. In
the case of the state VAT (ICMS), although a federal law should be followed, each state issues its own
legislation, which brings certain differences when compared to the federal law.

The Brazilian indirect tax system comprises three key indirect taxes:

• VAT on Sales and certain Services (ICMS)

• Excise Tax (IPI), and

• Service Tax (ISS),

which are state, federal, and municipal taxes, respectively.

VAT on Sales and Services (ICMS)

ICMS is a state tax on the circulation of merchandise, electric power, rendering of interstate and
intermunicipal transportation services, and communications, even when the transaction and the rendering
of services start in another country. It is not a cumulative tax, that is, the tax is only assessed on the increase
in the price of the product in each part of the circulation process.

The calculation process involves a system where the taxpayer should check the amount of debits and credits
related to the state VAT. In case the taxpayer upholds more debits than credits, the taxpayer will be
required to pay tax on the difference between them.

In summary, the credits are calculated when the raw materials enter the taxpayer’s premises and the debits
are computed when the final products exit the establishment. Moreover, as a general rule, taxpayers are
not allowed to account for credits on materials purchased that will be used on goods that will not be taxable
when they exit the company.

Finally, VAT is collected in the state of São Paulo at an 18% rate. Certain products can attract a higher rate
(usually 25%) or a lower rate (in most cases, 12%). The internal ICMS rates may vary according to each state
of Brazil. Usually, the ICMS rates range from 17% to 20% for the most cases, but higher and lower rates may
be applied as well.

Special rates apply to interstate sales, as shown in the chart below. A 4% rate applies on all interstate sales
of imported goods.

Canadian Corporations pay the basic corporate income tax rate of 38.0%, with rate reductions applicable in
some cases. Corporations that pay provincial/territorial corporate income tax receive a 10-percentage-point
federal abatement, which lowers the corporate income tax rate to 28.0%.
Depending on the amount of taxable capital employed in Canada, small Canadian-controlled private
corporations (CCPCs) are taxed at a corporate income tax rate that is lower than that for other corporations.
The small business deduction depends on both the CCPC’s income and its small business limit. The following
rates are applied:

CCPCs with taxable capital below $10 million – a tax rate of 9.0% is applied on the first $500,000 of taxable
income, which is the small business limit.

CCPCs with taxable capital between $10 million and $15 million – the small business limit of $500,000 in
taxable income is reduced at the rate of $1 per $10 of capital exceeding $10 million.

Tax Rates for Companies

Income Tax Rate 

First HK$2
8.25% 
million 
Tax rate for
corporations 
Over HK$2
16.5% 
million 

First HK$2
7.5% 
Tax rate for million 
unincorporated
businesses  Over HK$2
15% 
million 

Tax rate on capital

0% 
gains 

Tax rate on
0% 
shareholder dividends 

Tax rate on foreign-

0% 
sourced income 
Assessable profits of corporation are taxed at the corporate tax rate of 16.5%. There are some tax incentives
for special business operations, such as tax exemption for profits derived by offshore funds and profits
derived from operating ships in Hong Kong.