2 | Viet Nam Pocket Tax Book 2024 Contents Taxation General overview Corporate Income Tax ● Tax rates ● Tax incentives ● Calculation of taxable profits ● Non-deductible expenses ● Losses ● Administration ● Profit remittance Transfer Pricing ● Related party definition ● TP methodologies ● ...
Corporate Income Tax is a direct tax levied by companies and partnerships carrying on business in Thailand or not carrying on business in Thailand but deriving certain types of income from Thailand. The juristic companies and partnerships for income tax purposes include, but are not limited to: Li...
Whenever a fund transfer to be made in this facility falls on a Saturday, Sunday or public holiday under the Laws of the Republic of the Philippines, such transfer may be made in the next succeeding banking day. Joint accounts can be enrolled provided that all Accountholders sign on the ...
We participate in various campus events in Singapore, Malaysia, China, Australia, the Philippines, the UK and the US. Our Management Associate Programme, launched in 2004, has seen a significant increase in number and diversity, with the 2007 cohort made up of 11 nationalities. A new programme...
Contribution to provident fund, superannuation fund and national pension scheme will not be included in the computation of perquisites to the extent these either singly or put together are not taxable under the Income-tax Act. viii) G ratuity: As per the rules of the ...
Nagashima Ohno & Tsunematsu Malaysia: Shearn Delamore Philippines: Romulo Mabanta Buenaventura Sayoc & De Los Angeles Singapore: Allen & Gledhill/ Drew & Napier South Korea: Kim & Chang Thailand: Tilleke & Gibbins UAE: Hadef Al Dhahiri & Associates 3 2 3 5 5 4 3 3 7 5 3 ness environmen...
(l) Amounts per share of common stock The computation of basic net income per share of common stock is based on the weighted average number of shares of common stock outstanding during each year. Diluted net income per share of common stock is computed based on the weighted average number ...
In our sample, all countries (except the Philippines) have a market share of 100 %. We therefore do not use this variable because of its lack of variation. Industry competition is commonly measured based on the market concentration ratio. Following Houston et al. (2011), we define the ...