Русско-англо-русский юридический словарь

"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)

Corporate taxpayers are also required to attach their audited accounts as supporting documents when filing a profits tax return. (Hong Kong SAR, PwC)