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INTRODUCTION

Guyana, a country on South America's North Atlantic coast, is defined by its dense rainforest. It is culturally connected to the Caribbean region. Its capital is Georgetown. It is bordered by Atlantic Ocean, Brazil, Suriname and Venezuela.

The currency of Guyana is Guyanese Dollar (GYD).

Abbreviations:

Act The Income Tax Act of Guyana
CARICOM Caribbean Community
CIT Corporate Income Tax
DTT Double Tax Treaties
GYD Guyanese Dollar
MCT Minimum Corporation Tax
NIS National Insurance Scheme
PE Permanent Establishment
TIN Tax Identification Number
VAT Value Added Tax
WHT Withholding Tax