Taxation of Partnerships
This guide (CTGPTN1 of 2024) provides guidance on the taxation…
Tax Groups
This guide (CTGTGR1 of 2024) provides guidance on the taxation of…
Registration of Natural Persons
This guide (CTGRNP1 of 2023) provides guidance on registration…
Taxation of Extractive Business and Non-Extractive Natural Resource Business
This guide (CTGEPX1 of…
Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds
This guide…
Taxation of Natural Persons under the Corporate Tax Law
This guide (CTGTNP1 of…
Taxation of Foreign Source Income
This guide (CTGFSI1 of 2023) provides guidance on…
Accounting Standards and Interaction with Corporate Tax
This guide (CTGACS1 of 2023) provides…
Transfer Pricing Guide
This guide (CTGTP1 of 2023) provides guidance on the Transfer…
Exempt Income: Dividends and Participation Exemption
This guide (CTGEXI1 of 2023) provides guidance…
Non-Resident Persons
This guide (CTGNRP1 of 2023) provides guidance to natural persons or…
Corporate Tax – General Guide
This guide (CTGGCT1 of 2023) provides guidance on…