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In Australia's tax system, personal and company income tax are the main sources of government revenue.
Company Income Tax The general rate is 35 for both resident and non-resident companies.
Corporate tax Corporate tax is the standard company income tax used in many countries, and will similarly apply to oil companies.
This type of income tax can be divided into individual income tax and company income tax.
The company income tax rate is levied at 28% of the taxable income of the company.
With a limited number of tax inspectors, Brazil, like many developing countries, collects two-thirds of national tax revenues from companies, largely through sales taxes and company income taxes.
To ease the burden, it is willing to grant companies income tax credits for workers' wages and credits against a tax on interest income based on investments in plants and equipment.
State royalties will be deductible for MRRT purposes, and MRRT payments will be deductible for company income tax purposes.
The company tax rate is a flat 30%, though through the dividend imputation system Australian residents effectively do not pay this company income tax upon the profits distributed as dividends by Australian-resident corporations.
Zambia has the following direct taxes: Company Income Tax, Personal Income Tax, Withholding Tax, Presumptive Tax and Property Transfer Tax.
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