Description
Guide free zone owners and managers through corporate tax: when 0% applies, the conditions to be a Qualifying Free Zone Person, qualifying and non-qualifying income, the de minimis test, substance, audit and the cost of losing status.
- 0% vs 9% – when each applies
- Conditions for Qualifying Free Zone Person status
- Qualifying income and the de minimis test
- Substance, audit and an annual checklist
- 10 slides, all fully editable
Instant download (.pptx, 16:9 widescreen). Works in PowerPoint 2013+, PowerPoint for the web, Google Slides and Keynote. Theme colours and fonts, editable charts, and pictures you can swap with Change Picture. Every placeholder is in [brackets] so you can see exactly what to replace.
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