In Suriname the levy of profit tax is regulated in the same law as the levy of income tax for individuals/natural persons. The income tax law dates from 1922 and is therefore almost 100 years old at this moment. It has been amended and modernized in the course of time, but still lacks some features that you normally find in modern profit tax laws, like rules for transfer pricing.

High level overview of the profit tax system in Suriname rich text with download pdf