What does the cryptic crossword clue "Small company tax that is adjusted for objects from distant countries (7)" mean?

This cryptic clue uses wordplay to arrive at the answer. Visit the page for progressive hints — definition, wordplay type, and a full step-by-step explanation.

Small company tax that is adjusted for objects from distant countries (7)

Guardian Cryptic #26592 | 23 Across | 2015-06-08 flower

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