Corporate Income Tax Act 1969
in forceCompany profits, fiscal unity, participation exemption
Chapter I
Tax liability
Articles: 10
Chapter II
Subject of tax for domestic taxpayers
Articles: 97
Chapter III
Subject matter of the tax for non-resident taxpayers
Articles: 4
Chapter IV
Set-off of losses
Articles: 5
Chapter V
Fee
Articles: 4
Chapter VI
Manner of levy
Articles: 6
Chapter VII
Supplementary provisions
Articles: 6
Chapter VIII
Transitional and final provisions
Articles: 27
Chapter VIIa
Additional transfer pricing documentation requirements
Articles: 7
Chapter VIIb
General anti-abuse provision
Articles: 1