Taxable profits

1. UK tax.

Taxable profits are a company's total taxable income and gains.

Taxable profits include:

• Taxable trading profits
• Chargeable gains
• Loan relationship income

2.

Similar concepts in other tax jurisdictions.

See also

• Chargeable gain
• Corporation Tax
• Global minimum corporate tax rate
• Jurisdiction
• Loan relationship income
• Profit shifting
• Taxable income
• Taxable trading profits

Other resource

Walk the line, The Treasurer, 2015