Taxation _II. National Taxation _B. Income Tax

Question 1

TAXATION LAW
II. National Taxation

B. Income Tax

6. Income Tax on Corporations
   a) Income Tax on Domestic Corporations and Resident Foreign Corporations
   (1) Branch Profit Remittance Tax
   (2) Itemized Deductions vs. Optional Standard Deductions

Question 2

TAXATION LAW
II. National Taxation

B. Income Tax

6. Income Tax on Corporations

b) Income Tax on Non-Resident Foreign Corporations
c) Income Tax on Special Corporations

Question 3

TAXATION LAW
II. National Taxation

B. Income Tax

6. Income Tax on Corporations

d) Exemptions from Tax on Corporations
e) Period Within Which to File Income Tax Return of Individuals and Corporations

Question 4

TAXATION LAW
II. National Taxation

B. Income Tax

6. Income Tax on Corporations

f) Substituted Filing
g) Failure to File Returns

Question 5

TAXATION LAW
II. National Taxation

B. Income Tax

7. Withholding Taxes
   a) Concept
   b) Creditable vs. Withholding Taxes