Investor Presentaiton

Corporation Tax measure K Overview of measure In light of the drive for digital and ICT type businesses, perhaps small digital start-up companies may be inclined to seek to fund their growth strategy by listing on the exchange while also benefiting from the tax holiday and then a reduced rate of corporation tax. The benefit being that by the time the tax break expires, these businesses should have grown into larger entities thereby contributing more to government revenues than they would have, had they not received the financing they needed at an earlier stage in their lifecycle. This initiative should be reviewed periodically to ensure it encourages SMEs to explore equity financing especially since it is likely to be less onerous than debt obligations to third party financiers who tend to take priority over assets. What's Inside 2 Click to Navigate Territory Leader's message Tax Leader's thoughts Budget overview Budget fundamentals - 2021 Historical economic data Energy and energy related tax regime Corporation tax Value Added Tax & other indirect taxation Personal Income tax Stamp Duty Summary of other measures Let's talk About PwC PwC | Trinidad and Tobago 2021 national budget 41

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