Subject to the basic considerations mentioned in BIM45901, a deduction may be given for the following taxes without further enquiry:
| ARGENTINA |
| Substitute tax to the tax on free transmission of property (impuesto substituvito del gravamen a la transmission gratuita de bienes), real property tax (contribution immobilaria). |
| AUSTRIA |
| Capital tax (Vermogensteuer), substitute inheritance tax (Erbschaftssteuer) equivalent tax on capital employed (Gewerbekapital). |
| BRAZIL |
| Guanabara - industrial and professional tax, Recife localisation - licence tax. |
| CANADA |
| Ontario places of business tax, Quebec places of business tax |
| COLOMBIA |
| Capital tax (impuesto sobre el patrimonio). |
| EL SALVADOR |
| Highways tax (tax under the ley de vialidad). |
| FRANCE |
| Tax on reserves (versement special de 2% sur les reserves). |
| GERMANY |
| Capital tax (Vermogensteuer), tax on capital employed (Gewerbekapital). |
| INDIA |
| Wealth tax |
| SPAIN |
| Tax on negotiable securities (impuesto sobre emision y negociacion o transmission de valores mobiliarios, also known as timbre de negociacion), minimum profit quota (cuota minima de capital). |
| SWITZERLAND |
| The capital element in federal, cantonal and communal taxes. |
| URUGUAY |
| Capital tax (impuesto al patrimonio). |
