Chapter 2 — Scope

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Chapter 2 — Scope 2.1 Introduction 2.2 Taxes Based on Income 2.3 Taxes Assessed in Lieu of Income Tax 2.4 Certain Entities Exempt From Income Taxes on the Basis of Legal Form 2.5 Hybrid Taxes 2.6 Accounting for Withholdings on Certain Payments (e.g., Dividends, Interest, Royalties, or License Fees)2.7 Refundable Tax Credits 2.8 Obligations for Indemnification of Uncertain Tax Positions of a Subsidiary Upon Sale — Subsidiary Previously Filed a Separate Tax Return 2.9 Income Taxes Paid by the Entity on Behalf of Its Owners