налогом или корпоративным налогом, представляет собой прямой налог, наложенный
юрисдикцией на доход или капитал корпораций или аналогичных юридических лиц (с) Google translateNow serious – corporate tax is:
1) a kind of tax;
2) is also known as corporation tax or company tax;
3) is referred to direct taxes;
4) is imposed by special jurisdiction on special subjects;
5) these specific subjects are corporations and other analogous legal entities;
6) corporate tax can only be imposed on the income or capital of legal entities.