<P> Countries do not necessarily use the same system of taxation for individuals and corporations . For example, France uses a residential system for individuals but a territorial system for corporations, while Singapore does the opposite, and Brunei taxes corporate but not personal income . </P> <P> Public disclosure of personal income tax filings occurs in Finland, Norway and Sweden (as of the late - 2000s and early 2010s). </P>

The federal income tax is an example of a