OrbitaxBudget for 2011 – direct taxation
|Approved Changes|Togo
The Budget for 2011 was adopted by the Parliament on 22 December 2010. Details of the
Budget regarding direct taxation, which unless otherwise indicated apply from 1 January 2011,
are summarized below.
(a) Corporate taxation.
| - | Partnerships and similar legal entities are considered, in principle, as separate taxable entities liable to corporate income tax. However, they may be regarded as transpa… |