Abstract
Domestic corporations are liable to corporate income taxes on their entire income. Subject to the corporation tax are not only corporation in the ordinary sense but also all other juridical persons and certain organisations without juridical personality.
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References
Article 8.3 of Bilateral treaty for the avoidance of double taxation signed between Japan and Egypt.
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© 1978 Springer Science+Business Media Dordrecht
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Clerin-Lison, R.M. (1978). Japan. In: Taxation Planning for Middle East Operations. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4477-5_16
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DOI: https://doi.org/10.1007/978-94-017-4477-5_16
Publisher Name: Springer, Dordrecht
Print ISBN: 978-90-200-0515-8
Online ISBN: 978-94-017-4477-5
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