In proposing reforms for the corporate income taxation, it is necessary to consider the incentives generated by the current system of taxation and the effects that changing those incentives would have on economic behavior. This paper argues that economic development policies and reform of income...

The paper provides analyses the difference between income taxation system for resident and nonresident taxpayer, in particular the inequality deduction and exemption. The paper emphasizes the different qualification principles for nonresident alien-taxpayer, the treaty benefits for different...