Worldwide Capital and Fixed Assets Guide
2017 and findoutmore abouttheappat You can also keep upwith thelatest updates at publications on Prefaceare available free onlinealongwithtimelyGlobal Tax andother Alerts Each of theguides represents many of hours of tax research. They Guide. Incentives Reference Guide andtheWorldwide CloudComputing Tax Reference Guide, theGlobal OilandGasTax Guide, Estate andInheritance Tax Guide, theWorldwide Transfer Pricing additional tax guides onmore specific topics, includingthe and Sales Tax Guide.Inrecent years, those three have beenjoinedby taxes: theWorldwide Personal Tax GuideandtheWorldwide VAT, GST published annuallyalongwithtwo companion guides onbroad-based Guide. For many years, the This isthesecond publication of the publication. currencies thatare mentioned intheguideare listed attheendof the For thereader’s reference, thenames andsymbols of theforeign and relief for intangible assets. depreciation availability, accounting for disposals, how to submitaclaim, depreciation andcalculation methods, preferential andenhanced non-qualifying assets, availability of immediate deductionsfor repairs, applicable depreciation rates, tax depreciation lives, qualifying and jurisdiction, includingsections onthetypes of tax depreciation, on theregulations relating to fixed assets anddepreciation in each The representatives listed intheguide. or discuss aparticular situation, please contact oneof thecountry refined. This guideisdesigned to provide an overview. To learn more capital expenditures across theworld are constantly beingupdated and otherwise indicated inthetext of thechapter. The tax rules related to The content isbased oninformation current asof April2017unless expenditure in27 to better understand thecomplex rules relating to tax relief oncapital balance sheet. This guidehelps you to reference key tax factors needed Capital expenditures represent oneof thelargest items onacompany’s Worldwide Capital andFixed Assets Guide provides information ey.com
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