The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) was ratified and entered into force for Singapore on 1 April 2019. Amendments made by the MLI to these treaties have taken effect....
In early July 2024, the GDT sent an official letter to local tax departments announcing the effective date of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAC agreement) with Vietnam is 1 December 2023. The implementation date to support information exchange for ...
Revenue Board to amend withholding tax rules.(Pakistan Central Board of Revenue)(Brief Article)Nishtar, Aziz
The present invention provides a tax payment system and method for accurate payments, which transfer accurate withholding tax payments from taxpayers to go... JH Lee,RA Lee 被引量: 0发表: 2018年 ISSUES IN PAKISTAN'S DIRECT TAXES: AN EXAMINATION OF THE RECENT PROBLEMS IN THE INCOME TAX ORDINA...
Tax evasion is a major issue for those governments where some people deliberately pay the lesser amount of tax than the government requires paying. The objective of the study is to analyze the behavior of account holder in terms of transaction pattern, when the government of Pakistan increased am...
How do you declare foreign contractor tax in Vietnam? There are three methods of declaring FCT. These are the: direct method, declaration method (also known as the Vietnam Accounting System (VAS) method), and the hybrid method. Direct method (or withholding method) ...
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 ...