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:

• Introducing the Case Study

• Why choose to use a company (or not)?

  • Non-tax considerations

  • Tax considerations

• Tax nature of companies

  • Basic tax overview of a company

  • Corporate tax rates

    • Small business entity (SBE)

    • Base rate entity (BRE)

  • Public vs private companies - overview