About this Guide

A qualifying company maintains its company structure but receives the taxation benefits of a partnership. In a qualifying company the shareholders will be personally liable for any income tax not paid by the company. This booklet is a complete guide to everything you need to know about qualifying company tax law.

When to use this guide

Learn here about all the tax law surrounding qualifying companies, including, the eligibility criteria for becoming a qualifying company, the advantages and disadvantages of being a qualifying company as well as what the differences are between qualifying and non-qualifying companies.

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