Taxation of Companies: Core Principles, Residency & Corporate Tax Rates - Company Tax Fundamentals 2026

Dive into how companies are taxed, from base rate entity rules and residency status to different tax rates and more.

In this session, we cover:

• Tax nature of companies

  • How are companies taxed?

  • Small business entity (SBE)

  • Base rate entity (BRE)

  • Corporate tax rate vs Corporate tax rate for imputation

• Tax residency of companies