This resource book aims to highlight some of the key concepts, laws, rules and accounting principles that are followed in various business enterprises across the globe. The book aims to outline various categories of corporate taxes that are imposed on business entities like income taxes, payroll taxes, excise taxes, sales taxes, vat, etc. It provides comprehensive insight on different tax computing methods, assessment of returns, fiscal neutrality, and rates & collection of taxes. This book incorporates concepts and case studies from around the world to provide an overview of contemporary practices. It will serve as a reference to a broad spectrum of readers.