1. Jurisdiction

2. Major taxes on corporations

3. Organisations taxable as corporations

4. Taxable income of resident corporations

5. Taxation of non-resident corporations

6. Liquidations

7. Reorganisation

8. Taxation of shareholders (corporations and individuals)

9. Returns

10. Investment incentives

11. Other significant taxes

12. Tax treaties and withholding tax rates

13. Corporate tax calculation

14. Alternative Minimum Tax calculation

Jay Lo,Tax Partner , +886 (0)2 2789 0887 Ext. 314