Tax on branch profits

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..... nch 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 Schedule, on its branch pro .....

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..... isions 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 tax charged under the foregoing provi .....

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