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Taxation Law and legislation 186 Income tax 35 Corporations 18 Business enterprises 15 Tax administration and procedure 14 Value-added tax 14 Trusts and trustees 13 Investments, Foreign 10 Tax evasion 10 International business enterprises 8 Gifts 7 Employee fringe benefits 6 Inheritance and transfer tax 6 Investments 6 Dividends 5 Double taxation 5 Families 5 Tax penalties 5 Taxpayer compliance 5 Transfer pricing 5 Accounting 4 Business enterprises, Foreign 4 Depreciation 4 Dispute resolution (Law) 4 Economic aspects 4 Fiscal policy 4 History 4 Immigrants 4 Income maintenance programs 4