Tax on branch profits

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..... TAX Tax on branch profits 100. (1) Subject to the provisions of this Code, every foreign company shall be liable to branch profits tax, at the rate specified in Paragraph C of The Second Sch .....

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..... foregoing and subject to the provisions of this Code, every foreign company may be charged in respect of its liability to branch profits tax referred to in sub-section (1). (5) The branch profits t .....

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