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Taxation Law and legislation 147 Income tax 26 Corporations 17 Business enterprises 14 Value-added tax 14 Tax administration and procedure 12 Trusts and trustees 12 Investments, Foreign 9 International business enterprises 8 Gifts 6 Inheritance and transfer tax 6 Tax evasion 6 Dividends 5 Employee fringe benefits 5 Investments 5 Business enterprises, Foreign 4 Depreciation 4 Immigrants 4 Transfer pricing 4 Accounting 3 Charities 3 Corporation law 3 Double taxation 3 Economic aspects 3 Farmers 3 Small business 3 Stockholders 3 Tax penalties 3 Taxpayer compliance 3