Dear Reader, Welcome to the 22nd edition of ICLG Corporate Tax, published by Global Legal Group. This publication provides corporate counsel and international practitioners with comprehensive jurisdiction-by-jurisdiction guidance to corporate tax laws and regulations around the world, and is also available at www.iclg.com. The question-and-answer chapters, which in this edition cover 18 jurisdictions, provide detailed answers to common questions raised by professionals dealing with corporate tax laws and regulations. As always, this publication has been written by leading corporate tax lawyers and industry specialists, for whose invaluable contributions the editors and publishers are extremely grateful. Global Legal Group would also like to extend special thanks to contributing editor Devon M. Bodoh of Weil, Gotshal & Manges LLP for his leadership, support and expertise in bringing this project to fruition.
Jon Martin Publisher Global Legal Group
1 Argentina Walter Keiniger, Marval OFarrell Mairal
8 Austria Clemens Philipp Schindler & Mohamed Hemdan, Schindler Attorneys
18 Brazil Luciana Rosanova Galhardo & Gustavo Melo Alcântara, Pinheiro Neto
Advogados
27 Colombia Mónica Reyes Rodríguez, Reyes Abogados Asociados
37 Finland Niklas Thibblin & Onni Viljanen, Waselius
44 France Maryse Naudin & Ouri Belmin, Tirard Naudin A.A.R.P.I.
53 Germany Dr. Gunnar Knorr & Marc Krischer, Oppenhoff
59 Ireland Eleanor MacDonagh, Deirdre Barnicle, Alan Heuston & James Quirke,
McCann FitzGerald LLP
68 Mauritius Assadullah Durbarr y, Durbarr y Chambers
76 Netherlands IJsbrand Uljee & Walter Honing, BUREN
83 Portugal João G. Gil Figueira, Beatriz Valério Pimenta & Carolina Mateus
Monteiro, GFDL Advogados
90 Singapore Eugene Lim, Benedict Teow & Philip John Duggan, Taxise Asia LLC
97 Sweden Niclas Söderlund, Michel Weimer & Christoffer Dahl, XR Legal
Advokat
104 Switzerland Maurus Winzap, Fabienne Limacher & Janine Corti, Walder Wyss
Ltd.
113 Thailand Paul Papon Charoenpao & Pop Supagorn Jittimaporn, PDLegal
Thailand
119 United Kingdom James Ross, Freddie Knottenbelt & Melissa Hale, Taylor
Wessing LLP
129 USA Devon M. Bodoh, Joseph M. Pari, Greg W. Featherman & Blake D. Bitter,
Weil, Gotshal & Manges LLP
137 Zambia Joseph Alexander Jalasi, Jr., Mailesi Undi & Wana Chinyemba,
Dentons Eric Silwamba, Jalasi & Linyama Legal Practitioners
