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Tax Desk Book Global Practice Guide Tax Desk Book A Global Practice Guide prepared by the Lex Mundi Tax Group This guide is part of the Lex Mundi Global Practice Guide Series which features substantive overviews of laws, practice areas, and legal and business issues in jurisdictions around the globe. View the complete series at: www.lexmundi.com/GlobalPracticeGuides. Lex Mundi is the world’s leading network of independent law firms with in-depth experience in 100+ countries. Through close collaboration, our member firms are able to offer their clients preferred access to more than 21,000 lawyers worldwide – a global resource of unmatched breadth and depth. Lex Mundi – the law firms that know your markets. www.lexmundi.com About This Guide This global practice guide covers key issues in tax formats regarding the types of taxes imposed in each listed jurisdiction, allowed deductions, tax rates and withholdings, residency rules, tax compliance and tax treaties, among other topics. The descriptions set forth below are intended only as a general overview of the law. No summary can be complete, and the following is not intended to constitute legal advice as to any specific case or factual circumstance. Readers requiring legal advice on any of the specific case or circumstance should consult with counsel admitted in the relevant jurisdiction. Table of Contents About This Guide ....................................................................................................................... 1 Argentina ...................................................................................................................................... 3 Australia ..................................................................................................................................... 14 Bolivia ......................................................................................................................................... 29 Brazil ............................................................................................................................................ 34 Colombia .................................................................................................................................... 44 Cyprus ......................................................................................................................................... 64 Dominican Republic ................................................................................................................ 70 Estonia ........................................................................................................................................ 83 Finland ........................................................................................................................................ 90 Greece ....................................................................................................................................... 107 Guatemala ................................................................................................................................ 125 Iceland ....................................................................................................................................... 131 Indonesia .................................................................................................................................. 136 Ireland ....................................................................................................................................... 146 Israel .......................................................................................................................................... 160 Latvia ......................................................................................................................................... 172 Lebanon .................................................................................................................................... 179 Lithuania ................................................................................................................................... 184 Malaysia .................................................................................................................................... 195 Malta .......................................................................................................................................... 206 Nicaragua ................................................................................................................................. 215 Pakistan .................................................................................................................................... 224 Peru ............................................................................................................................................ 236 www.lexmundi.com Page 1 © 2012 Lex Mundi Poland ....................................................................................................................................... 246 Romania .................................................................................................................................... 264 Slovak Republic ...................................................................................................................... 276 South Africa ............................................................................................................................. 283 Spain .......................................................................................................................................... 303 Sweden ..................................................................................................................................... 323 Switzerland .............................................................................................................................. 332 Thailand .................................................................................................................................... 340 Trinidad and Tobago ............................................................................................................. 368 Turkey ....................................................................................................................................... 375 USA, Arkansas ........................................................................................................................ 391 USA, Kansas ............................................................................................................................ 398 USA, Mississippi .................................................................................................................... 407 USA, Nebraska ........................................................................................................................ 412 USA, Nevada ............................................................................................................................ 426 USA, Puerto Rico ................................................................................................................... 432 USA, Utah ................................................................................................................................. 446 Venezuela ................................................................................................................................. 454 www.lexmundi.com Page 2 © 2012 Lex Mundi Tax Desk Book Argentina Prepared by Lex Mundi member firm Marval O’Farrel & Mairal Introduction 1. Please give a brief overview of the types of taxes imposed in your jurisdiction (i.e., direct and indirect taxes and their components.) Direct Taxes I) Income Tax: Income Tax is payable upon the net income obtained during a given fiscal year. As a general rule, income is allocated to the fiscal year in which it accrues. Argentine residents are taxed upon their worldwide income and foreign residents are tax upon the Argentine source income. In principle, all ordinary and necessary expenses incurred in earning taxable income are tax deductible (i.e.: interest, salaries, taxes, etc.). Expenses, as income, are generally allocated to the fiscal year in which they accrue. Losses incurred during any fiscal year may be carried forward and set off against taxable income obtained during the following five fiscal years. Also, to determine Argentine income tax liability, transactions must be valued in Argentine currency. Consequently, fluctuations in foreign exchange rates may generate foreign exchange gains or losses. II) Pressumed Minimum Income Tax: This tax applies to all assets of Argentine companies and other entities such as Argentine trusts (“fideicomisos”) organized under Law No. 24,441, common investment funds and Argentine permanent establishments of foreign entities. The tax only applies if the total value of the assets exceeds A$ 200,000 at the end of the entity’s financial year. In this case, the total value of the assets will be taxed at the rate of 1%. Normal corporate income tax is allowed as a payment on account of this tax’s liability. Notwithstanding this, if in a given fiscal year, the taxpayer has to pay this tax (i. e. because the payment on account is not sufficient), this tax could be used, under certain circumstances, as a payment on account of future income tax liability in the following 10 fiscal years. III) Personal Assets Tax: The Personal Assets Tax Law No. 23,966, as amended, provides that all individuals domiciled in Argentina are
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