Читать книгу International Taxation - Adnan Islam - Страница 29

As summarized earlier, there are a few different methods that may be used to calculate (and optimize) the amount of commission the IC-DISC may receive.

 Four percent of its qualified export receipts, subject to export profit limitations

 Fifty percent of its CTI (its export profits)

 The actual amount earned by a buy-sell IC-DISC that has employees and operations of its own