Capital expenditures represent one of the largest items on
a company’s balance sheet. This guide helps you to easily
reference key tax factors needed to better understand the
complex rules relating to tax relief on capital expenditure in
26 jurisdictions and territories.
The content is based on information current as of March 2016
unless otherwise indicated in the text of the chapter. The tax
rules related to capital expenditures across the world are
constantly being updated and refined. This guide is designed
to provide an overview. To learn more or discuss a particular
situation, please contact one of the country representatives
listed in the guide.
The Worldwide Capital and Fixed Assets Guide provides
information on the regulations relating to fixed assets and
depreciation in each jurisdiction, including sections on the
types of tax depreciation, applicable depreciation rates,
tax depreciation lives, qualifying and non-qualifying assets,
availability of immediate deductions for repairs, depreciation
and calculation methods, preferential and enhanced
depreciation availability, accounting for disposals, how to
submit a claim, and relief for intangible assets.
For the reader’s reference, the names and symbols of the
foreign currencies that are mentioned in the guide are listed at
the end of the publication.