Corporate Tax Practice Guide 2025 – Chambers & Partners

Topics covered:

1. Types of business entities and their basic tax treatment;
2. Key features of the tax regime applicable to incorporate businesses;
3. The division of the tax base between corporations and non-corporate businesses;
4. Key features of the taxation of inbound investments;
5. Key features of the taxation of non-local corporations;
6. Key features of the taxation of foreign income of local corporations;
7. Anti-avoidance;
8. Audit cycles; and 
9. BEPS.

This guide is divided by jurisdiction before being broken down further into the following sections – (1) types of business entities and their basic tax treatment, (2) key features of the tax regime applicable to incorporate businesses, (3) the division of the tax base between corporations and non-corporate businesses, (4) key features of the taxation of inbound investments, (5) key features of the taxation of non-local corporations, (6) key features of the taxation of foreign income of local corporations, (7) anti-avoidance, (8) audit cycles, and (9) BEPS. Although by no means exhaustive, I hope that these sections provide anyone looking to make an investment into an unfamiliar jurisdiction with sufficient insight into the corporate tax landscape in that jurisdiction and a flavour of the key issues that may be relevant for their business. – Chambers & Partner, 2025