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Territorial taxation
Bolivia
Only Bolivia-source income is subject to corporate income tax, which does not include capital invested abroad
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Paraguay
Only Paraguay-source income is subject to corporate income tax including capital invested abroad
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Uruguay
Only Uruguay-source income is taxed which does not include capital invested abroad
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Hong Kong
Only income received in Hong Kong is subject to taxation
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UK Limited Partnership
If each partner in a Limited Partnership is not resident in the UK, only income received in the UK is subject to taxation
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0% corporate taxation
Monaco
0%, if 75% of annual turnover is received in Monaco
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United Arab Emirates
No corporate taxation is established in the United Arab Emirates
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Offshore companies
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Residence permit for establishing a business
Bulgaria
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Hungary
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Montenegro
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Slovenia
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Turkey
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