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Corporate income tax and other direct taxes

Corporate tax rate

General corporate tax regulation (tax base, loss carry forward, thin capitalization, etc)

Withholding tax / Treaty network

Other direct tax regulations

Transfer pricing

Arm's length principle

Documentation liability

Apa

Country-by-country liability

Master file-local file (OECD BEPS 13) applicable

Penalty

Related parties

Safe harbors

Level of attention paid by tax authority

VAT and other indirect taxes

General VAT rate

Reduced VAT rate

General VAT rules

VAT Options

Other indirect tax types

Personal income tax / Social security system

Personal income tax rate

Social security contribution payable by the employer

Personal income tax regulation

Social security regulation

Wage related taxes - sample calculations

Minimum wage

Average wage in private sector

Monthly gross salary equal to the average wage and NO family ties

Monthly gross salary equal to the average wage with 3 children

Pillar 2 implementation

Was the Council Directive (EU) 2022/2523 implemented into the local legislation?

Did the local legislation implement IIR?

Did the local legislation implement UTPR?

Did the local legislation implement QDMTT?

What tax types qualify as covered taxes under the GloBE rules?

Does the local law include any significant difference compared to the Directive?