Cf.Kolck, Der Betriebsstättenbegriff im nationalen und internationalen Steuerrecht, 11, note 9 with further references;Skaar, Permanent Establishment—Erosion of a Tax Treaty Principle, 76;Sokolov, in: Brugger/Plansky (Eds.), Permanent Establishments in International and EU Tax Law, 13 (15)...
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 ...
(2005). Redistribution via taxation: the limited role of the personal income tax in developing countries. UCLA Law Review, 52(6), 1627–1696. Google Scholar Blais, A., & Nadeau, R. (1992). The electoral budget cycle. Public Choice, 74(4), 389–403. Google Scholar Block, S. ...
[法律资料]United Nations Convention on the Law of the Sea 联合国海洋法公约 热度: ST/ESA/PAD/SER.E/21 DepartmentofEconomic&SocialAffairs UnitedNations ModelDoubleTaxation Conventionbetween Developedand DevelopingCountries UnitedNations NewYork,2001 ...
The corporation tax is complemented by surcharges in India, Japan, and South Korea and by local profits taxes in Japan and the Philippines. Besides the tax rates, the regulations governing the tax base, e.g. depreciation allowances granted for tax purposes, are an important determinant of ...
The VAT system was reintroduced in 1998 after more thorough preparation. However, from 1998 to 2014, a series of ad hoc amendments were made to the law and regulations in much the same way as that recently experienced by Belize. As a consequence of a growing complicated and cumbersome ...
Vietnam has concluded double taxation treaties with 77 countries, surpassing the number signed by Laos, Cambodia, Myanmar or the Philippines. Theoretically speaking, a tax treaty could benefit Vietnam’s economy directly from the attraction of FDI or indirectly from the facilitation of international ...
The mechanisms of fiscal and taxation policies were established which included R&D funding, investment aid, insurance solution, grants, contingent grant, guarantee for commercial loans, loan with redemption grant etc to lay the base for a geothermal market development in The Philippines [25,26], ...