Welcome to the fourteenth edition of The International Comparative Legal Guide to: Corporate Tax. This guide provides the international practitioner and in-house counsel with a comprehensive worldwide legal analysis of the laws and regulations of corporate tax.

It is divided into two main sections: Two general chapters, offering an insight into fiscal state aid from an EU perspective, and the implications of the BEPS Actions for the UK. Country question and answer chapters. These provide a broad overview of common issues in corporate tax laws and regulations in 36 jurisdictions. All chapters are written by leading corporate tax lawyers and industry specialists and we are extremely grateful for their excellent contributions.