Associations and foundations (including non-profit organisations and educational establishments) All businesses registered in Spain must declare corporation tax. This includes commercial businesses that did not generate a profit in the last tax period or that are in a sales or liquidation process. Howeve...
A nonprofit corporation (also called "not for profit corporation") is formed by incorporators, has a board of directors and officers, but no shareholders. These incorporators, directors and officers may not receive a distribution of (any money from) profits, but officers and management may be ...
and the regular income tax calculated based on the IncomeTaxAct,theCorporationshould pay whichever is the higher amount for the current income tax. english.taiwanmobile.com english.taiwanmobile.com 所得基本稅額條例」自九十五年一月一日開始 施行,其計算基礎係依所得稅法規定計算之課稅 所得額,再加計所...
An S corporation (S corp) is a type of corporation designed to avoid the double taxation that regular corporations or C corporations (C corps) pay. Tax authorities typically treat anincorporatedbusiness as a C corp and tax it at both the corporate level on income and at the shareholder level...
provided that prior written approval has been obtained from the said employee's immediate supervisor or executive director. The exception to this is where such board appointments relate only to businesses or entities that were formed by non-profit organisations, such as social or community-related cl...
Deferred Tax Assets (net) Long-term Loans & Advances Other Non-current Assets Current Assets Current Investments Inventories Trade receivables Cash & Cash Equivalents Short-term Loans & Advances Other Current Assets Total Assets Profit & Loss Statement of China Minmetals Corporation ...
(e)Information required for payroll purposes (e.g. bank account details, tax information, social insurance information); (f)Information related to benefit entitlements and schemes (e.g. details of participation, contributions made); (g)Information related to gender, race or ethnic origin for purpo...
the full deduction items and the amounts exceeding the 10% recognition caps of the non-significant and significant investments in the common equity Tier 1 of financial institutions outside the regulatory scope of consolidation and other deferred tax assets relying on the Bank's future profitability....
profit 3 Insurance business 4 Employee compensation and benefits 5 Tax 6 Dividends 7 Trading assets 8 Derivatives 9 Financial assets designated and otherwise mandatorily measured at fair value through profit or loss 10 Loans and advances to customers 11 Fina...
(charges) on credit exposures Profit before income tax Income tax expense Profit after income tax attributable to the owner of the NZ Banking Group Dividends paid on ordinary shares Repatriation of profits to head office 167,758 (98,682) - 69,076 10,299 718 80,093 (18,816) (2,722) ...