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2021 Corporation Tax practical guide.

Chapter 1. General issues

  1. What is Corporation Tax?
  2. Who are Corporation Tax payers?
  3. Who is required to file the Corporation Tax return?
  4. Corporation Tax accrual and tax period
  5. Corporation Tax return: General issues
  6. Filing a Corporation Tax return
  7. Payment of Corporation Tax liability
  8. Refunds derived from Corporation Tax legislation
  9. General Corporation Tax settlement scheme under the direct assessment method