Transcription of 585 - Parliament of Fiji
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585 INCOME TAX ACT 2015 TABLE OF PROVISIONSSECTIONSPART 1 PRELIMINARY 1. Short title and commencement 2. Interpretation 3. Approved fund 4. Associate 5. Fair market value 6. Resident individual 7. Sources in Fiji PART 2 INCOME TAXD ivision 1 Imposition of Tax 8. Imposition of Income Tax and Social Responsibility Tax 9. Imposition of Presumptive Income Tax 10. Imposition of Non-resident Withholding Tax on non-resident payments 11. Imposition of Non-resident international Shipping Income Tax 12. General provisions relating to taxes imposed under sections 9, 10 and 11 Division 2 Chargeable Income 13. Chargeable incomeDivision 3 Gross Income 14. Income included in gross income 15. Employment income 16. Employee share scheme benefits 17. Business income 18. Property income 19. Purchased annuities 20. Exempt incomeDivision 4 Allowable Deductions 21. Allowable deductions 22. Deduction not allowed 23. Contribution to an approved fund or Fiji National Provident Fund 24.
587 Division 10—International 60. Foreign tax credit 61. Foreign losses 62. Thin capitalisation 63. Transfer pricing PART 3—CAPITAL GAINS TAX
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Taxation Neutralising Base Erosion and Profit, Transfer pricing, Thin capitalisation, South Africa, International, Your Intellectual Property Trading Company, Country reporting and increased, Country reporting and increased penalties under, Income Tax 2010-21, ATTRIBUTION OF PROFITS, Attribution of profits to permanent establishments