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Worldwide Capital and Fixed Assets Guide 2016 - EY

Worldwide Capital and Fixed Assets Guide 20162| Worldwide Capital and Fixed Assets Guide 20162| Worldwide Capital and Fixed Assets Guide 2016 Capital expenditures represent one of the largest items on a company s balance sheet. This Guide helps you to easily reference key tax factors needed to better understand the complex rules relating to tax relief on Capital expenditure in 26 jurisdictions and content is based on information current as of March 2016 unless otherwise indicated in the text of the chapter. The tax rules related to Capital expenditures across the world are constantly being updated and refined. This Guide is designed to provide an overview. To learn more or discuss a particular situation, please contact one of the country representatives listed in the Worldwide Capital and Fixed Assets Guide provides information on the regulations relating to Fixed Assets and depreciation in each jurisdiction, including sections on the types of tax depreciation, applicable depreciation rates, tax depreciation lives, qualifying and non-qualifying Assets , availability of immediate deductions for repairs, depreciation and calculation methods, preferential and enhanced depreciation availability, accounting for disposals, how to submit a claim, and relief for intangible the reader s reference, the names and symbols of the foreign currencies that are mentioned in the Guide are listed at the end of the is the first publication of the Worldwide Capi

2. Worldwide Capital and Fixed Assets Guide 2016| Worldwide Capital and Fixed Assets Guide 2016. Capital expenditures represent one of the largest items on

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