Comparative Guides
Welcome to Mondaq Comparative Guides - your comparative global Q&A guide.
Our Comparative Guides provide an overview of some of the key points of law and practice and allow you to compare regulatory environments and laws across multiple jurisdictions.
Start by selecting your Topic of interest below. Then choose your Regions and finally refine the exact Subjects you are seeking clarity on to view detailed analysis provided by our carefully selected internationally recognised experts.
Results: 4 Answers
Corporate Tax
1.
Basic framework
1.1
Is there a single tax regime or is the regime multi-level (eg, federal, state, city)?
 
United States
No answer submitted for this question.
1.2
What taxes (and rates) apply to corporate entities which are tax resident in your jurisdiction?
 
United States
No answer submitted for this question.
1.3
Is taxation based on revenue, profits, specific trade income, deemed profits or some other tax base?
 
United States
No answer submitted for this question.
1.4
Is there a different treatment based on the nature of the taxable income (eg, gains on assets as opposed to trading income or dividend income)?
 
United States
No answer submitted for this question.
1.5
Is the regime a worldwide or territorial regime, or a mixture?
 
United States
No answer submitted for this question.
1.6
Can losses be utilised and/or carried forward for tax purposes, and must these all be intra-jurisdiction (ie, foreign losses cannot be utilised domestically and vice versa)?
 
United States
No answer submitted for this question.
1.7
Is there a concept of beneficial ownership of taxable income or is it only the named or legal owner of the income that is taxed?
 
United States
No answer submitted for this question.
1.8
Do the rates change depending on the income or balance-sheet size of the taxpayer?
 
United States
No answer submitted for this question.
1.9
Are entities other than companies subject to corporate taxes (eg, partnerships or trusts)?
 
United States
No answer submitted for this question.