Sri Lanka; Corporate Ownership; Corporate Control; Controlling Shareholders; Lenders; --> Type on 13/08/2008 Updated pub date & in-hse ed on 12/1/2009 Updated pub date & exchange rate on 19/02/2009 Updated subj code, msc & website on 10/03/2009 Updated price on 01/04/2009 Updated...
The documentation requirement for the substantive ownership shall apply to application for a reduced tax treaty rate on or after 1 January 2023. If such application is not provided or a substantive owner of Korean-source income cannot be identified in the submitted documents, the withholding agent ...
6 | Viet Nam Pocket Tax Book 2024 Corporate Income Tax ("CIT") Tax rates Companies are subject to the tax rates imposed under the CIT Law. The standard CIT rate is 20%. Effective from 1 July 2023, companies operating in the oil and gas industry are subject to CIT rates ranging from ...
Thus, effective Corporate Social Responsibility (CSR) practices could be utilised to minimise the adverse effects in the industry and lead to sustainability of the industry. This study focused on identifying various CSR practices prevailing in the Sri Lankan construction industry. A qualitative research...
Annual corporate speculative-grade default rate by geographic region (%) Year U.S. and tax havens* Europe§ Emerging and frontier markets Other† 1981 0.63 0.00 N/A 0.00 1982 4.49 0.00 N/A 0.00 1983 3.02 0.00 N/A 0.00 1984 3.37 0.0...
It may even be intrinsic to the problem that they must fail in the attempt to observe, let aside compute, the equilibrium real rate warranted at a given time by the structure of the real data. STRANGER Hence the conclusion that they cannot hope to do better than establish a climate of ...
further elucidate this understanding by revealing that even a marginal 1% increase in environmentally friendly patents could lead to a substantial reduction of 0.017% in carbon emissions, while a corresponding 1% rise in environmental tax revenue per capita could contribute to a 0.03% decrease in ...
The tax payable will be determined based on the revenue derived in Vietnam at the deemed rates in accordance with the current VAT and CIT regulations (refer to the withholding tax [WHT] rates set out above). The tax rates would depend on the nature of goods or services provided by foreign...
Greater China's speculative-grade corporate default rate decreased to 4.84% in 2022 from 5.48% in 2021. Globally, the 2022 speculative-grade default rate was 1.92%, up from 1.68% in 2021. By number of companies, a record high of 14 (ra...
The circular economy is also found as one of the six environmental objectives in the Taxonomy Regulation, which means that financial aspects related to the transition to a circular economy must also be reported. The final standard and technical criteria are expected by summer 2023. Therefore, the...