Tag: CFC Rules
The Angola Offshore & Financial Crime Index: 2024-2026 Update
A comprehensive update documenting Angola’s offshore financial landscape, FATF Grey List status, and the Luanda Leaks corruption investigations between 2024 and 2026. Covers Angola’s corporate income tax rates under recent reforms: 25% general CIT, 35% for oil and gas, and 30% for mining. Details Angola’s continued presence on the FATF Grey List (February 2026) as…
The Algeria Offshore & Financial Crime Index: 2024-2025 Update
A comprehensive update documenting Algeria’s offshore financial landscape, tax regulations, and high-profile corruption cases between 2024 and early 2026. Covers Algeria’s tiered corporate income tax system under Finance Law 2025: 19% for manufacturing, 23% for construction, and 26% for other activities. Details the absence of formal CFC rules, meaning foreign subsidiary income is only taxed…
The Albania Offshore & Tax Policy Index: 2024-2025 Update
A comprehensive update documenting Albania’s transformed tax landscape following the introduction of Law No. 29/2023 “On Income Tax,” effective January 1, 2024. Covers the standard 15% corporate income tax rate on worldwide income for residents and Albania’s first formal Controlled Foreign Company (CFC) rules targeting low-tax jurisdictions (effective tax rate below 7.5%). Details Albania’s removal…
Afghanistan’s Offshore Network: Trade, Tax & the FATF Grey Zone (2024-2025)
A comprehensive update documenting Afghanistan’s offshore financial landscape, trade relationships, and tax regulatory framework between 2024 and early 2026. Covers Afghanistan’s FATF Grey List status, corporate income tax rate of 20% on worldwide income, and anti-avoidance provisions under Articles 97 and 98 of the Income Tax Law 2009. Details key trade and offshore partner jurisdictions…
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