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Form 200. Corporate Income Tax Declaration 2018
11 Specialties for completing model 200
11.9 Non-resident income tax taxpayers (permanent establishments)

Form 200. Corporate Income Tax Declaration 2018

11.9.1 Tax specialties and completion of form 200

11.9.1.1 Definition of permanent establishment
11.9.1.2 Income attributable to permanent establishments
11.9.1.3 Tax base
11.9.1.4 Quantification of tax debt
11.9.1.5 Tax period and accrual
11.9.1.6 Presentation of the declaration
11.9.1.7 Other obligations of permanent establishments

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Updated webpage: October 23, 2023