Tax on branch profits

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... profits 100. (1) Subject to the provisions of this Code, every foreign company shall be liable to branch profits tax, at the rate specified in Paragraph C of The Second Schedule, on its branch prof....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... provisions of this Code, every foreign company may be charged in respect of its liability to branch profits tax referred to in sub-section (1). (5) The branch profits tax charged under the foregoin....