Tax rates

Q&As on entitlement to tax treaty benefits for non-resident taxpayers

Reporting of Cost Contribution Arrangements

Filing of Non-resident Contracting Projects

Filing of Election of Special Tax Treatment on Equity Transfers by Non-resident Enterprises

Reporting of Indirect Asset Transfers by Non-resident Enterprises

Examination and Approval of Election of Main Establishments or Places to Consolidate and Pay Enterprise Income Taxes by Non-resident Enterprises (Administrative Permission)

Tax Record Filing for Outbound Payments for Trade in Services and Other Items