Русско-англо-русский юридический словарь

The Budget Bill’s technical corrections to last year’s corporate income tax reform include changes to the economic nexus, tax base and income classification, tax rate (including clarifications to rules applicable to certain taxpayers, such as qualified New York manufacturers), apportionment, combined reporting, net operating loss and tax credit provisions. (insidesalt.com)

"Apple Inc established an offshore subsidiary, Apple Operations International, which from 2009 to 2012 reported net income of $30bn, but declined to declare any tax residence, filed no corporate income tax return and paid no corporate income taxes to any national government for five years." (BBC News)

As it had previously reported, its Polish subsidiary appealed an assessment in respect of its 2013 corporate income tax return to the District Administrative Court. (ShareCast)