|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
gptkb:HM_Revenue_and_Customs
|
|
gptkbp:appliesTo
|
Corporations
|
|
gptkbp:basisOfAssessment
|
Accounting Profits
|
|
gptkbp:compatibleWith
|
Registered Companies
|
|
gptkbp:deductionsAllowed
|
Depreciation
Business Expenses
Charitable Donations
Interest Payments
|
|
gptkbp:existsIn
|
gptkb:Australia
gptkb:India
gptkb:Ireland
gptkb:Japan
gptkb:United_Kingdom
gptkb:United_States
|
|
gptkbp:filingMethod
|
Annually
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Corporation Tax
|
|
gptkbp:introducedInUK
|
1965
|
|
gptkbp:leviedBy
|
Governments
|
|
gptkbp:mayInclude
|
Main Rate
Marginal Relief
Small Profits Rate
Surcharge for Large Companies
|
|
gptkbp:notPaidBy
|
Partnerships
Sole Traders
|
|
gptkbp:reduces
|
gptkb:Patent_Box_Regime
Loss Relief
R&D Tax Relief
Tax Credits
|
|
gptkbp:relatedTo
|
gptkb:Value_Added_Tax
gptkb:Capital_Gains_Tax
gptkb:Income_Tax
gptkb:Business_Rates
gptkb:Diverted_Profits_Tax
gptkb:Excise_Duties
gptkb:Payroll_Taxes
gptkb:Withholding_Tax
|
|
gptkbp:subject
|
gptkb:Country-by-Country_Reporting
gptkb:Double_Taxation_Treaties
Advance Payment Requirements
Anti-Avoidance Rules
Interest on Late Payment
Penalties for Late Payment
Quarterly Instalment Payments
Transfer Pricing Rules
|
|
gptkbp:taxablePeriod
|
Financial Year
|
|
gptkbp:taxStatus
|
Varies by country
Corporate Profits
|
|
gptkbp:bfsParent
|
gptkb:Irish_Revenue_Commissioners
|
|
gptkbp:bfsLayer
|
6
|