BIM45905 - Specific deductions: overseas taxes: particular countries
Subject to the basic considerations mentioned in BIM45901, a deduction may be given for the following taxes without further enquiry:
ARGENTINA
Substitute tax to the tax on free transmission of property (impuesto substituvito del gravamen a la transmission gratuita de bienes), real property tax (contribution immobilaria)
AUSTRIA
Capital tax (Vermogensteuer), substitute inheritance tax (Erbschaftssteuer) equivalent tax on capital employed (Gewerbekapital)
BRAZIL
Guanabara - industrial and professional tax, Recife localisation - licence tax
CANADA
Ontario places of business tax, Quebec places of business tax
COLOMBIA
Capital tax (impuesto sobre el patrimonio)
EL SALVADOR
Highways tax (tax under the ley de vialidad)
FRANCE
Tax on reserves (versement special de 2% sur les reserves)
GERMANY
Capital tax (Vermogensteuer), tax on capital employed (Gewerbekapital)
INDIA
Wealth tax
SPAIN
Tax on negotiable securities (impuesto sobre emision y negociacion o transmission de valores mobiliarios, also known as timbre de negociacion), minimum profit quota (cuota minima de capital)
SWITZERLAND
The capital element in federal, cantonal and communal taxes
URUGUAY
Capital tax (impuesto al patrimonio)