Tax on branch profits

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....PROFITS TAX Tax on branch 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....

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....the foregoing and subject to the 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 profi....