752:
2444:
Corporations are issued a certificate of incorporation by most states upon formation. Most state corporate laws require that the basic governing instrument be either the certificate of incorporation or formal articles of incorporation. Many corporations also adopt additional governing rules known as bylaws. Most state laws require at least one director and at least two officers, all of whom may be the same person. Generally, there are no residency requirements for officers or directors. Foreign aliens are obligated to form corporations via
2754:
2726:
2355:
2462:
2740:
2343:
51:
2443:
In the United States, corporations are formed under laws of a state or the
District of Columbia. Procedures vary widely by state. Some states allow formation of corporations through electronic filing on the state's web site. All states require payment of a fee (often under $ 200) upon incorporation.
2434:
shares of income based on their shareholdings. To qualify to make the S corporation election, the corporation's shares must be held by residents, citizens or certain qualifying trusts. A corporation may qualify as a C corporation without regard to any limit on the number of shareholders, foreign or
2535:
Any distribution from the earnings and profits of a C corporation is treated as a dividend for U.S. income tax purposes. "Earnings and profits" is a tax law concept similar to the financial accounting concept of retained earnings. Exceptions apply to treat certain distributions as made in exchange
2522:
Corporations are required to issue financial statements in the United States. Financial statements may be presented on any comprehensive basis, including an income tax basis. There is no requirement for appointment of auditors, unless the corporation is publicly traded and thus subject to the
2414:, which generally is not taxed separately. Many companies, including most major corporations, are treated as C corporations for U.S. federal income tax purposes. C corporations and S corporations both enjoy
2426:
Generally, all for-profit corporations are automatically classified as a C corporation unless the corporation elects the option to treat the corporation as a flow-through entity known as an
2536:
for stock rather than as dividends. Such exceptions include distributions in complete termination of a shareholder's interest and distributions in liquidation of the corporation.
3018:
600:
558:
2037:
316:
1894:
2579:(IRS) imposed tax based on the following schedule for "most corporations", except "qualified personal service corporations" and certain other cases:
2986:
1759:
1754:
513:
2842:
722:
2108:
1701:
927:
417:
226:
2308:
1494:
405:
349:
308:
2183:
287:
2942:
751:
2767:
2385:
2248:
1376:
888:
75:
3023:
2509:
1709:
1462:
354:
1179:
431:
332:
2403:
1361:
957:
2487:
2483:
2313:
2032:
2928:
2545:
2318:
1282:
257:
191:
2797:
2016:
1312:
441:
2258:
2228:
715:
628:
105:
2472:
1644:
1116:
324:
100:
85:
2491:
2476:
1691:
1269:
1226:
1077:
932:
781:
673:
608:
397:
267:
95:
2990:
2822:
2576:
2278:
1696:
1200:
1195:
1185:
568:
435:
110:
70:
2293:
2233:
1744:
1739:
1366:
1247:
898:
277:
198:
2524:
2378:
2203:
2088:
2083:
1684:
1263:
1082:
708:
590:
364:
237:
151:
116:
80:
34:
2839:
2283:
2208:
2173:
2158:
2078:
2068:
1317:
1237:
1232:
1153:
533:
65:
2430:. An S corporation is not subject to income tax; rather, its shareholders are subject to tax on their
2875:
2759:
2303:
2268:
2243:
2123:
2103:
1275:
952:
813:
658:
595:
2772:
2323:
2223:
2218:
2163:
2148:
2138:
2133:
2128:
2073:
2063:
2058:
2042:
1912:
1858:
1666:
1174:
633:
387:
359:
213:
186:
181:
171:
2298:
2288:
2273:
2263:
2238:
2188:
2153:
2143:
2113:
2098:
2093:
1948:
1863:
1656:
1620:
1541:
1420:
776:
553:
473:
446:
126:
121:
90:
1138:
2415:
2371:
2213:
2198:
2193:
2168:
2118:
1918:
1634:
1586:
1526:
1442:
1383:
1095:
1062:
868:
613:
483:
371:
246:
208:
203:
2445:
2253:
2178:
1784:
1749:
1729:
1546:
1514:
1388:
1242:
993:
691:
678:
623:
523:
2846:
2745:
2347:
1963:
1821:
1816:
1556:
1519:
1430:
1395:
1297:
1221:
1057:
1017:
983:
893:
883:
878:
873:
791:
663:
618:
341:
166:
2544:
The corporate tax rate is a flat 21% starting
January 1, 2018 after the passage of the
1906:
1878:
1853:
1714:
1561:
1356:
1292:
1190:
1128:
1032:
1027:
1010:
988:
3012:
2777:
2427:
2411:
1978:
1651:
1576:
1467:
1400:
1334:
1302:
1169:
1111:
1072:
1052:
1022:
937:
858:
853:
828:
818:
760:
543:
425:
42:
2410:
that is taxed separately from its owners. A C corporation is distinguished from an
2359:
1873:
1661:
1630:
1601:
1581:
1472:
1457:
1437:
1351:
1346:
1148:
942:
503:
493:
2916:
2904:
2892:
2725:
2461:
2407:
1868:
1611:
1571:
1489:
1425:
1371:
1307:
1133:
1123:
1067:
947:
848:
843:
801:
786:
639:
176:
161:
156:
2731:
2721:
1973:
1943:
1826:
1811:
1734:
1671:
1639:
1591:
1566:
1551:
1452:
1447:
1415:
1341:
1047:
1042:
863:
823:
769:
696:
462:
412:
17:
2965:
1806:
1724:
1719:
1410:
1405:
1216:
1143:
833:
2978:
2863:
2739:
2342:
1968:
1936:
1625:
1615:
1536:
1531:
1504:
1477:
1287:
1037:
978:
973:
806:
668:
2943:"Republicans have a final deal on their tax bill — here's what's in it"
1779:
1606:
1509:
1499:
838:
796:
146:
1988:
1799:
1794:
1789:
1596:
1484:
2418:, but only C corporations are subject to corporate income taxation.
50:
2003:
1998:
1993:
1983:
1958:
1953:
1900:
1772:
2455:
911:
743:
309:
Charitable incorporated organisation (England and Wales)
2798:"Some S corporations may want to convert to C corporations"
1703:
2550:
317:Scottish charitable incorporated organisation
2379:
716:
8:
2804:. Internal Revenue Service. 20 November 2018
2490:. Unsourced material may be challenged and
27:One of four main types of U.S. corporations
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1100:
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734:
723:
709:
233:
29:
2510:Learn how and when to remove this message
1895:Institute on Taxation and Economic Policy
2581:
3019:Corporate taxation in the United States
2789:
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2024:
1886:
1845:
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1103:
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418:Limited liability limited partnership
333:Industrial and provident society
515:Gesellschaft mit beschränkter Haftung
7:
2488:adding citations to reliable sources
2404:United States federal income tax law
2768:Corporate tax in the United States
25:
1710:Global minimum corporate tax rate
2752:
2738:
2724:
2460:
2353:
2341:
1180:Base erosion and profit shifting
750:
560:Société à responsabilité limitée
49:
2966:Form 1120 Instructions for 2016
2583:
958:Optimal capital income taxation
2033:List of countries by tax rates
1:
2546:Tax Cuts and Jobs Act of 2017
1463:Natural resources consumption
1313:United States as a tax haven
442:Massachusetts business trust
629:Piercing the corporate veil
325:Community interest company
300:UK / Ireland / Commonwealth
288:Economic interest grouping
3040:
2987:Department of the Treasury
1227:Offshore financial centres
1117:Repatriation tax avoidance
398:Limited liability company
2941:Bryan, Bob (2017-12-14).
2590:
2587:
2584:
1692:Financial transaction tax
782:Property tax equalization
609:Internal affairs doctrine
604:and estoppel corporations
3024:Types of business entity
2991:Internal Revenue Service
2876:"Delaware Code, Title 8"
2845:August 12, 2011, at the
2577:Internal Revenue Service
2548:, on December 20, 2017.
2038:Tax revenue to GDP ratio
1697:Currency transaction tax
1283:Liechtenstein tax affair
33:This article is part of
2840:New Jersey registration
1745:Permanent establishment
1740:Exchange of Information
1248:Financial Secrecy Index
899:Medical savings account
279:Societas unius personae
141:General corporate forms
2864:Delaware fee schedule.
1645:Vehicle miles traveled
1264:Ireland as a tax haven
1078:Private tax collection
591:Business judgment rule
2575:Up through 2017, the
2422:Versus S corporations
1318:Panama as a tax haven
1270:Ireland v. Commission
1238:Conduit and sink OFCs
1233:Offshore magic circle
1154:Unreported employment
535:Naamloze vennootschap
525:Kabushiki gaisha
342:Limited company
2760:United States portal
2523:requirements of the
2484:improve this section
2452:Financial statements
2309:United Arab Emirates
2051:Individual Countries
1760:Foreign revenue rule
1557:Inheritance (estate)
1276:Leprechaun economics
659:Beneficial ownership
596:Corporate governance
432:Delaware corporation
259:Societas cooperativa
2823:26 USC Subchapter S
2773:Blocker corporation
2585:Taxable Income ($ )
2555:Taxable income ($ )
2348:Business portal
2043:Tax rates in Europe
1913:Tax Justice Network
1859:Dhammika Dharmapala
1367:Airport improvement
1175:Transfer mispricing
966:Distribution of Tax
738:Part of a series on
674:Corporate registers
634:Rochdale Principles
388:Benefit corporation
214:Sole proprietorship
2525:Sarbanes–Oxley Act
1949:Eight per thousand
1864:James R. Hines Jr.
1755:European Union FTT
777:Government revenue
475:Aktiengesellschaft
447:Nevada corporation
2979:"Publication 542"
2880:State of Delaware
2715:
2714:
2694:$ 5,150,000 + 38%
2680:$ 3,400,000 + 35%
2573:
2572:
2520:
2519:
2512:
2446:registered agents
2416:limited liability
2396:
2395:
2331:
2330:
1927:
1926:
1919:Tax Policy Center
1667:Negative (income)
1443:Environmental tax
1325:
1324:
1243:Financial centres
1063:Tax investigation
1001:
1000:
869:Tax harmonization
733:
732:
614:Limited liability
576:
575:
485:Ansvarlig selskap
372:Unlimited company
209:Shelf corporation
204:Shell corporation
192:Limited liability
16:(Redirected from
3031:
3003:
3002:
3000:
2999:
2983:
2975:
2969:
2963:
2957:
2956:
2954:
2953:
2947:Business Insider
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2582:
2551:
2515:
2508:
2504:
2501:
2495:
2464:
2456:
2448:in many states.
2388:
2381:
2374:
2360:Money portal
2358:
2357:
2356:
2346:
2345:
2022:
1843:
1750:Transfer pricing
1730:Tax equalization
1704:
1652:Corporate profit
1288:Luxembourg Leaks
1222:Corporate havens
1101:
917:
754:
735:
725:
718:
711:
679:Registered agent
624:Drag-along right
564:
549:
539:
529:
519:
509:
499:
489:
479:
469:
438:
421:
401:
345:
336:
328:
320:
312:
301:
291:
283:
273:
269:Societas privata
263:
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234:
53:
30:
21:
3039:
3038:
3034:
3033:
3032:
3030:
3029:
3028:
3009:
3008:
3007:
3006:
2997:
2995:
2994:. February 2006
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2923:
2915:
2911:
2903:
2899:
2891:
2887:
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2869:
2857:
2853:
2847:Wayback Machine
2833:
2829:
2821:
2817:
2807:
2805:
2796:
2795:
2791:
2786:
2758:
2753:
2751:
2746:Business portal
2744:
2737:
2730:
2723:
2720:
2666:$ 113,900 + 34%
2591:Of amount over
2542:
2533:
2516:
2505:
2499:
2496:
2481:
2465:
2454:
2441:
2424:
2392:
2354:
2352:
2340:
2333:
2332:
2019:
2009:
2008:
1964:Fiscus Judaicus
1939:
1929:
1928:
1887:Advocacy groups
1840:
1832:
1831:
1822:Trade agreement
1817:Free-trade zone
1775:
1765:
1764:
1702:
1687:
1677:
1676:
1337:
1327:
1326:
1298:Paradise Papers
1139:Debtors' prison
1098:
1088:
1087:
1058:Tax preparation
1018:Revenue service
1013:
1003:
1002:
914:
904:
903:
884:Double taxation
879:Tax withholding
874:Tax competition
792:Non-tax revenue
772:
729:
684:
683:
664:Civil procedure
654:
646:
645:
619:Tag-along right
586:
578:
577:
562:
547:
537:
527:
517:
507:
497:
487:
477:
467:
436:statutory trust
430:
419:
399:
343:
340:
334:
326:
318:
310:
299:
289:
281:
271:
261:
251:
231:
229:by jurisdiction
228:
227:Corporate forms
219:
218:
199:Private limited
167:Holding company
142:
134:
133:
115:
61:
60:By jurisdiction
28:
23:
22:
15:
12:
11:
5:
3037:
3035:
3027:
3026:
3021:
3011:
3010:
3005:
3004:
2970:
2958:
2933:
2929:26 USC 331-346
2921:
2909:
2897:
2885:
2867:
2851:
2827:
2815:
2788:
2787:
2785:
2782:
2781:
2780:
2775:
2770:
2764:
2763:
2749:
2735:
2719:
2716:
2713:
2712:
2709:
2706:
2703:
2699:
2698:
2695:
2692:
2689:
2685:
2684:
2681:
2678:
2675:
2671:
2670:
2667:
2664:
2661:
2657:
2656:
2653:
2652:$ 22,250 + 39%
2650:
2647:
2643:
2642:
2639:
2638:$ 13,750 + 34%
2636:
2633:
2629:
2628:
2625:
2622:
2619:
2615:
2614:
2611:
2608:
2605:
2601:
2600:
2597:
2593:
2592:
2589:
2586:
2571:
2570:
2567:
2566:$ 1 and beyond
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2562:
2557:
2541:
2538:
2532:
2529:
2518:
2517:
2468:
2466:
2459:
2453:
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2314:United Kingdom
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2286:
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2256:
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2027:
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2020:
2015:
2014:
2011:
2010:
2007:
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2001:
1996:
1991:
1986:
1981:
1976:
1971:
1966:
1961:
1956:
1951:
1946:
1940:
1935:
1934:
1931:
1930:
1925:
1924:
1923:
1922:
1916:
1910:
1907:Tax Foundation
1904:
1898:
1889:
1888:
1884:
1883:
1882:
1881:
1879:Gabriel Zucman
1876:
1871:
1866:
1861:
1856:
1854:Mihir A. Desai
1848:
1847:
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1763:
1762:
1757:
1752:
1747:
1742:
1737:
1732:
1727:
1722:
1717:
1715:Robin Hood tax
1712:
1707:
1699:
1694:
1688:
1683:
1682:
1679:
1678:
1675:
1674:
1669:
1664:
1659:
1657:Excess profits
1654:
1649:
1648:
1647:
1642:
1637:
1628:
1623:
1609:
1604:
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1542:Gross receipts
1539:
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1529:
1524:
1523:
1522:
1517:
1512:
1507:
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1329:
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1300:
1295:
1293:Offshore Leaks
1290:
1285:
1280:
1279:
1278:
1273:
1258:
1257:
1256:Major examples
1253:
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1191:Dutch Sandwich
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1164:
1163:
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1129:Tax resistance
1126:
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1033:Taxable income
1030:
1028:Tax assessment
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1008:
1005:
1004:
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922:
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920:General Theory
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891:
889:Representation
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692:Company portal
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648:
647:
644:
643:
636:
631:
626:
621:
616:
611:
606:
598:
593:
587:
584:
583:
580:
579:
574:
573:
572:
571:
566:
556:
551:
541:
531:
521:
511:
501:
491:
481:
471:
457:
456:
452:
451:
450:
449:
444:
439:
428:
423:
415:
410:
409:
408:
406:Low-profit LLC
395:
390:
382:
381:
377:
376:
375:
374:
369:
368:
367:
362:
357:
352:
338:
330:
322:
314:
303:
302:
296:
295:
294:
293:
285:
275:
265:
255:
241:
240:
238:European Union
232:
225:
224:
221:
220:
217:
216:
211:
206:
201:
196:
195:
194:
189:
184:
174:
169:
164:
159:
154:
149:
143:
140:
139:
136:
135:
132:
131:
130:
129:
124:
117:European Union
113:
108:
103:
98:
93:
88:
86:Cayman Islands
83:
78:
73:
68:
62:
59:
58:
55:
54:
46:
45:
39:
38:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
3036:
3025:
3022:
3020:
3017:
3016:
3014:
2993:
2992:
2988:
2980:
2974:
2971:
2967:
2962:
2959:
2948:
2944:
2937:
2934:
2930:
2925:
2922:
2918:
2913:
2910:
2906:
2901:
2898:
2894:
2889:
2886:
2881:
2877:
2871:
2868:
2865:
2861:
2855:
2852:
2848:
2844:
2841:
2837:
2831:
2828:
2824:
2819:
2816:
2803:
2799:
2793:
2790:
2783:
2779:
2778:S corporation
2776:
2774:
2771:
2769:
2766:
2765:
2761:
2750:
2747:
2741:
2736:
2733:
2727:
2722:
2717:
2711:$ 18,333,333
2710:
2707:
2704:
2701:
2700:
2697:$ 15,000,000
2696:
2693:
2690:
2687:
2686:
2683:$ 10,000,000
2682:
2679:
2676:
2673:
2672:
2668:
2665:
2662:
2659:
2658:
2654:
2651:
2648:
2645:
2644:
2640:
2637:
2634:
2631:
2630:
2626:
2624:$ 7,500 + 25%
2623:
2620:
2617:
2616:
2612:
2609:
2606:
2603:
2602:
2599:But not over
2598:
2595:
2594:
2580:
2578:
2568:
2565:
2564:
2561:
2558:
2556:
2553:
2552:
2549:
2547:
2539:
2537:
2531:Distributions
2530:
2528:
2526:
2514:
2511:
2503:
2493:
2489:
2485:
2479:
2478:
2474:
2469:This section
2467:
2463:
2458:
2457:
2451:
2449:
2447:
2438:
2436:
2433:
2429:
2428:S corporation
2421:
2419:
2417:
2413:
2412:S corporation
2409:
2405:
2401:
2400:C corporation
2389:
2384:
2382:
2377:
2375:
2370:
2369:
2367:
2366:
2361:
2351:
2349:
2344:
2339:
2338:
2337:
2336:
2325:
2322:
2320:
2319:United States
2317:
2315:
2312:
2310:
2307:
2305:
2302:
2300:
2297:
2295:
2292:
2290:
2287:
2285:
2282:
2280:
2277:
2275:
2272:
2270:
2267:
2265:
2262:
2260:
2257:
2255:
2252:
2250:
2247:
2245:
2242:
2240:
2237:
2235:
2232:
2230:
2227:
2225:
2222:
2220:
2217:
2215:
2212:
2210:
2207:
2205:
2202:
2200:
2197:
2195:
2192:
2190:
2187:
2185:
2182:
2180:
2177:
2175:
2172:
2170:
2167:
2165:
2162:
2160:
2157:
2155:
2152:
2150:
2147:
2145:
2142:
2140:
2137:
2135:
2132:
2130:
2127:
2125:
2122:
2120:
2117:
2115:
2112:
2110:
2107:
2105:
2102:
2100:
2097:
2095:
2092:
2090:
2087:
2085:
2082:
2080:
2077:
2075:
2072:
2070:
2067:
2065:
2062:
2060:
2057:
2056:
2055:
2054:
2049:
2044:
2041:
2039:
2036:
2034:
2031:
2030:
2029:
2028:
2025:All Countries
2023:
2018:
2013:
2012:
2005:
2002:
2000:
1997:
1995:
1992:
1990:
1987:
1985:
1982:
1980:
1979:Tolerance tax
1977:
1975:
1972:
1970:
1967:
1965:
1962:
1960:
1957:
1955:
1952:
1950:
1947:
1945:
1942:
1941:
1938:
1933:
1932:
1920:
1917:
1914:
1911:
1908:
1905:
1902:
1899:
1896:
1893:
1892:
1891:
1890:
1885:
1880:
1877:
1875:
1872:
1870:
1867:
1865:
1862:
1860:
1857:
1855:
1852:
1851:
1850:
1849:
1844:
1836:
1835:
1828:
1825:
1823:
1820:
1818:
1815:
1813:
1810:
1808:
1805:
1801:
1798:
1796:
1793:
1792:
1791:
1788:
1786:
1783:
1781:
1778:
1777:
1774:
1769:
1768:
1761:
1758:
1756:
1753:
1751:
1748:
1746:
1743:
1741:
1738:
1736:
1733:
1731:
1728:
1726:
1723:
1721:
1718:
1716:
1713:
1711:
1708:
1705:
1700:
1698:
1695:
1693:
1690:
1689:
1686:
1685:International
1681:
1680:
1673:
1670:
1668:
1665:
1663:
1660:
1658:
1655:
1653:
1650:
1646:
1643:
1641:
1638:
1636:
1632:
1629:
1627:
1624:
1622:
1619:
1618:
1617:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1587:Resource rent
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1487:
1486:
1483:
1479:
1476:
1474:
1471:
1469:
1466:
1464:
1461:
1459:
1456:
1454:
1451:
1449:
1446:
1445:
1444:
1441:
1439:
1436:
1432:
1429:
1427:
1424:
1422:
1419:
1417:
1414:
1412:
1409:
1407:
1404:
1402:
1399:
1398:
1397:
1394:
1390:
1387:
1386:
1385:
1384:Capital gains
1382:
1378:
1375:
1373:
1370:
1368:
1365:
1364:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1340:
1339:
1336:
1331:
1330:
1319:
1316:
1314:
1311:
1309:
1306:
1304:
1303:Panama Papers
1301:
1299:
1296:
1294:
1291:
1289:
1286:
1284:
1281:
1277:
1274:
1272:
1271:
1267:
1266:
1265:
1262:
1261:
1260:
1259:
1254:
1249:
1246:
1244:
1241:
1239:
1236:
1234:
1231:
1228:
1225:
1223:
1220:
1218:
1215:
1214:
1213:
1212:
1207:
1202:
1199:
1197:
1194:
1192:
1189:
1187:
1184:
1181:
1178:
1176:
1173:
1171:
1170:Tax inversion
1168:
1167:
1166:
1165:
1160:
1155:
1152:
1150:
1147:
1145:
1142:
1140:
1137:
1135:
1132:
1130:
1127:
1125:
1122:
1118:
1115:
1114:
1113:
1112:Tax avoidance
1110:
1109:
1108:
1107:
1102:
1097:
1096:Noncompliance
1092:
1091:
1084:
1081:
1079:
1076:
1074:
1073:Tax collector
1071:
1069:
1066:
1064:
1061:
1059:
1056:
1054:
1053:Tax residence
1051:
1049:
1046:
1044:
1041:
1039:
1036:
1034:
1031:
1029:
1026:
1024:
1023:Revenue stamp
1021:
1019:
1016:
1015:
1012:
1007:
1006:
995:
992:
990:
987:
985:
982:
980:
977:
975:
972:
971:
970:
969:
964:
959:
956:
954:
951:
949:
946:
944:
941:
939:
938:Tax incidence
936:
934:
933:Excess burden
931:
929:
926:
925:
924:
923:
918:
913:
908:
907:
900:
897:
895:
892:
890:
887:
885:
882:
880:
877:
875:
872:
870:
867:
865:
862:
860:
859:Tax incentive
857:
855:
854:Tax advantage
852:
850:
847:
845:
842:
840:
837:
835:
832:
830:
827:
825:
822:
820:
817:
815:
814:Tax threshold
812:
808:
805:
804:
803:
800:
798:
795:
793:
790:
788:
785:
783:
780:
778:
775:
774:
771:
766:
765:
762:
761:fiscal policy
759:An aspect of
758:
757:
753:
749:
748:
745:
741:
737:
736:
726:
721:
719:
714:
712:
707:
706:
704:
703:
698:
695:
693:
690:
689:
688:
687:
680:
677:
675:
672:
670:
667:
665:
662:
660:
657:
656:
653:Related areas
650:
649:
642:
641:
637:
635:
632:
630:
627:
625:
622:
620:
617:
615:
612:
610:
607:
605:
603:
599:
597:
594:
592:
589:
588:
582:
581:
570:
567:
565:
561:
557:
555:
552:
550:
546:
542:
540:
536:
532:
530:
526:
522:
520:
516:
512:
510:
506:
502:
500:
496:
492:
490:
486:
482:
480:
476:
472:
470:
465:
461:
460:
459:
458:
453:
448:
445:
443:
440:
437:
433:
429:
427:
426:S corporation
424:
422:
416:
414:
411:
407:
404:
403:
402:
396:
394:
393:C corporation
391:
389:
386:
385:
384:
383:
380:United States
378:
373:
370:
366:
363:
361:
358:
356:
353:
351:
348:
347:
346:
339:
337:
331:
329:
323:
321:
315:
313:
307:
306:
305:
304:
297:
292:
286:
284:
280:
276:
274:
270:
266:
264:
260:
256:
254:
249:
245:
244:
243:
242:
239:
235:
230:
223:
222:
215:
212:
210:
207:
205:
202:
200:
197:
193:
190:
188:
185:
183:
180:
179:
178:
175:
173:
170:
168:
165:
163:
160:
158:
155:
153:
150:
148:
145:
144:
138:
137:
128:
125:
123:
120:
119:
118:
114:
112:
109:
107:
106:United States
104:
102:
99:
97:
94:
92:
89:
87:
84:
82:
79:
77:
74:
72:
69:
67:
64:
63:
57:
56:
52:
48:
47:
44:
43:Corporate law
40:
36:
32:
31:
19:
18:C Corporation
2996:. Retrieved
2985:
2973:
2961:
2950:. Retrieved
2946:
2936:
2924:
2912:
2900:
2888:
2879:
2870:
2859:
2854:
2835:
2830:
2818:
2806:. Retrieved
2801:
2792:
2702:$ 18,333,333
2691:$ 18,333,333
2688:$ 15,000,000
2677:$ 15,000,000
2674:$ 10,000,000
2663:$ 10,000,000
2574:
2559:
2554:
2543:
2534:
2521:
2506:
2497:
2482:Please help
2470:
2442:
2431:
2425:
2399:
2397:
2279:South Africa
1874:Joel Slemrod
1547:Hypothecated
1515:Sugary drink
1389:Expatriation
1268:
1186:Double Irish
1149:Black market
994:Proportional
943:Laffer curve
928:Price effect
638:
601:
559:
544:
534:
524:
514:
505:Aksjeselskap
504:
495:Aktieselskab
494:
484:
474:
463:
392:
350:by guarantee
278:
268:
258:
247:
152:Conglomerate
96:South Africa
2408:corporation
2294:Switzerland
2259:Philippines
2234:New Zealand
2229:Netherlands
1869:Ronen Palan
1612:User charge
1431:Value-added
1396:Consumption
1308:Swiss Leaks
1196:Single Malt
1134:Tax shelter
1124:Tax evasion
1083:Tax farming
1068:Tax shelter
984:Progressive
948:Optimal tax
849:Tax amnesty
844:Tax holiday
802:Tax bracket
787:Tax revenue
640:Ultra vires
360:proprietary
177:Partnership
172:Joint-stock
162:Corporation
157:Cooperative
3013:Categories
2998:2010-08-26
2952:2018-02-05
2917:26 USC 302
2905:26 USC 312
2893:26 USC 301
2784:References
2732:Law portal
2669:$ 335,000
2655:$ 100,000
2435:domestic.
2204:Kazakhstan
2089:Bangladesh
2084:Azerbaijan
2017:By country
1974:Temple tax
1944:Church tax
1827:ATA Carnet
1812:Free trade
1807:Tariff war
1735:Tax treaty
1621:Congestion
1562:Land value
1453:Eco-tariff
1421:Television
1377:Solidarity
1357:Ad valorem
1217:Tax havens
1048:Tax shield
1043:Tax refund
1011:Collection
989:Regressive
864:Tax reform
697:Law portal
545:Osakeyhtiö
464:Aktiebolag
413:Series LLC
2660:$ 335,000
2649:$ 335,000
2646:$ 100,000
2641:$ 75,000
2635:$ 100,000
2627:$ 50,000
2540:Tax rates
2500:June 2020
2471:does not
2439:Formation
2406:, is any
2284:Sri Lanka
2249:Palestine
2209:Lithuania
2174:Indonesia
2159:Hong Kong
2079:Australia
2069:Argentina
1937:Religious
1725:Spahn tax
1720:Tobin tax
1577:Pigouvian
1495:Cigarette
1468:Severance
1401:Departure
1209:Locations
1162:Corporate
1144:Smuggling
912:Economics
834:Tax shift
829:Deduction
819:Exemption
585:Doctrines
355:by shares
71:Australia
2843:Archived
2718:See also
2632:$ 75,000
2621:$ 75,000
2618:$ 50,000
2607:$ 50,000
2588:Tax Rate
2560:Tax rate
2432:pro rata
2402:, under
2304:Tanzania
2269:Portugal
2244:Pakistan
2124:Colombia
2104:Bulgaria
1969:Leibzoll
1846:Academic
1839:Research
1662:Windfall
1602:Turnover
1582:Property
1532:Georgist
1478:Stumpage
1473:Steering
1458:Landfill
1438:Dividend
1362:Aviation
1352:Per unit
1347:Indirect
1038:Tax lien
974:Tax rate
953:Theories
807:Flat tax
770:Policies
744:Taxation
669:Contract
602:De facto
434: /
248:Societas
66:Anguilla
35:a series
2968:page 17
2808:8 March
2492:removed
2477:sources
2324:Uruguay
2224:Namibia
2219:Morocco
2184:Ireland
2164:Iceland
2149:Germany
2139:Finland
2134:Denmark
2129:Croatia
2074:Armenia
2064:Algeria
2059:Albania
1706:(CCCTB)
1572:Payroll
1527:General
1520:Tobacco
1490:Alcohol
1426:Tourist
1372:Landing
1104:General
839:Tax cut
797:Tax law
569:more...
187:Limited
182:General
147:Company
127:Germany
111:Vietnam
2299:Taiwan
2289:Sweden
2274:Russia
2264:Poland
2239:Norway
2189:Israel
2154:Greece
2144:France
2114:Canada
2099:Brazil
2094:Bhutan
1989:Kharaj
1897:(ITEP)
1800:Export
1795:Import
1790:Tariff
1780:Custom
1672:Wealth
1597:Surtax
1592:Single
1567:Luxury
1552:Income
1485:Excise
1448:Carbon
1342:Direct
1229:(OFCs)
1182:(BEPS)
894:Unions
824:Credit
563:(SARL)
538:(N.V.)
528:(K.K.)
518:(GmbH)
466:
455:Others
420:(LLLP)
365:public
344:(Ltd.)
319:(SCIO)
290:(EEIG)
250:
122:France
81:Canada
2982:(PDF)
2858:See,
2834:See,
2214:Malta
2199:Japan
2194:Italy
2169:India
2119:China
2004:Zakat
1999:Nisab
1994:Khums
1984:Jizya
1959:Tithe
1954:Teind
1915:(TJN)
1901:Oxfam
1773:Trade
1416:Stamp
1411:Sales
1406:Hotel
1335:Types
498:(A/S)
488:(ANS)
400:(LLC)
335:(IPS)
327:(CIC)
311:(CIO)
282:(SUP)
272:(SPE)
262:(SCE)
91:India
2860:e.g.
2836:e.g.
2810:2019
2613:$ 0
2596:Over
2569:21%
2475:any
2473:cite
2254:Peru
2179:Iran
1921:(US)
1909:(US)
1903:(UK)
1785:Duty
1640:Toll
1635:GNSS
1631:Road
1626:Fuel
1537:Gift
1505:Meat
1201:CAIA
979:Flat
554:S.A.
548:(Oy)
508:(AS)
478:(AG)
468:(AB)
252:(SE)
2802:IRS
2708:35%
2610:15%
2604:$ 0
2486:by
2109:BVI
1616:fee
1607:Use
1510:Sin
1500:Fat
76:BVI
3015::
2989:,
2984:.
2945:.
2878:.
2862:,
2838:,
2800:.
2527:.
2398:A
101:UK
37:on
3001:.
2955:.
2931:.
2919:.
2907:.
2895:.
2882:.
2849:.
2825:.
2812:.
2705:—
2513:)
2507:(
2502:)
2498:(
2494:.
2480:.
2387:e
2380:t
2373:v
1633:/
1614:/
724:e
717:t
710:v
20:)
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