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CONTENTS

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PART I. — GENERAL DESCRIPTION OF INCOME-TAX SYSTEM1
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PART II. — METHODS OF TAXING FOREIGN AND NATIONAL ENTERPRISES
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PART III. — METHODS OF ALLOCATING TAXABLE INCOME
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A. FOREIGN ENTERPRISES WITH LOCAL BRANCHES OR SUBSIDIARIES
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I. GENERAL QUESTIONS AND METHODS OF APPORTIONMENT
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INTRODUCTORY OBSERVATIONS
   
(a) BOOK-KEEPING AND ACCOUNTING REQUIREMENTS
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(b) METHODS OF ALLOCATION
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(c) APPORTIONMENT BETWEEN BRANCH AND PARENT ENTERPRISE
   
(d) APPORTIONMENT BETWEEN PARENT ENTERPRISE AND SUBSIDIARIES
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II. APPLICATION OF THE METHODS OF ALLOCATION IN SPECIFIC CASES
   
B. NATIONAL ENTERPRISES WITH BRANCHES OR SUBSIDIARIES ABROAD
   
C. HOLDING COMPANIES
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Annex


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(c) Directors’ Percentages

47. Directors’ percentages are taxed at the source as profits of the company. The non-resident, whether an individual or company, receiving the tantième is exempt from tax.

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