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V1918-18 29 June 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · doble imposición jurídica

Foreign tax deduction available if tax is of identical or analogous nature to Corporate Tax

A company asks what documents are needed to justify withholdings in Cameroon and to claim the international double taxation deduction. The DGT states that the deduction applies if the foreign tax is of identical or analogous nature and is incorporated into the taxable base, but does not specify concrete documents for proof.

The question raised

Question posed: To apply the deduction in Corporate Income Tax for taxes paid abroad, what documents are necessary to justify the withholdings incurred.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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