Canada offers combined federal and provincial corporate statutory tax rates
To determine whether a firm's marginal tax rate would change, tax net income (Form 1120, Page 1, Line 28) is increased by 5 percent, and the firm's statutory tax rate
is determined using the adjusted taxable income figure.
The statutory tax rate
in Ireland did not change over the 1982-2002 period.
b The marginal effective tax rate for large banks before tax reform was calculated using a statutory tax rate
of 46 percent and assumes that banks used the percentage method to calculate the loan loss allowance.
The amounts in column E of Table 1 are based on the excess of the maximum statutory tax rate
over firms' marginal tax rate derived from the computed effective tax rate and the amounts in column G are based on the excess of the maximum statutory tax rate
over the computed NOL marginal tax rate.
1) - Tax impact calculated using federal statutory tax rate
of 34% and a blended state tax rate of 6%
deferred tax assets and impact of applying statutory tax rate
The bonds are also secured by ad valorem taxes on all taxable property in the county subject to applicable constitutional and statutory tax rate
limitations in proportion to each county's special assessment.
Corporations' public filings with the SEC show that even big, profitable corporations pay nowhere near the 35 percent statutory tax rate
and some pay nothing at all, thanks to the loopholes in the tax code.
On a current and historical basis, the EASi platform tracks more than 20 participant status characteristics including employment dates by company, by country, state or province, residence and work address and the subsidiary and parent company's statutory tax rate
for DTA tracking.
The Certificate allows the Company to receive a preferential income tax rate of 15% on substantially all of its operating income, versus the statutory tax rate
Such tax rates reflect the statutory tax rate
after the adjustments for the impacts of certain discrete items (such as decreases in non-US tax rates, reconciliations of tax returns to tax provisions and resolutions of tax contingencies).