Download or read book Tax Incentives in Cambodia written by Mr.Manuk Ghazanchyan and published by International Monetary Fund. This book was released on 2018-03-29 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cambodia, like its regional peers, offers a number of tax incentives to investors. This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital and in supporting the diversification strategy. It finds that an important incentive, the tax holiday, differs materially from practice elsewhere in offering a deferral rather than exempting from tax and may not be very effective. Moreover, other features of the tax system, such as the high withholding rate on dividends, imply relatively high effective tax rates for foreign investors. The paper discusses potential reforms that weigh revenue and other costs of tax incentives against the need for a competitive tax system, including a shift from tax holidays toward investment allowances.
Download or read book Tax Incentives in Cambodia written by Mr.Manuk Ghazanchyan and published by International Monetary Fund. This book was released on 2018-03-29 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cambodia, like its regional peers, offers a number of tax incentives to investors. This paper reviews these incentives to assess their costs and benefits, including their likely effectiveness in attracting capital and in supporting the diversification strategy. It finds that an important incentive, the tax holiday, differs materially from practice elsewhere in offering a deferral rather than exempting from tax and may not be very effective. Moreover, other features of the tax system, such as the high withholding rate on dividends, imply relatively high effective tax rates for foreign investors. The paper discusses potential reforms that weigh revenue and other costs of tax incentives against the need for a competitive tax system, including a shift from tax holidays toward investment allowances.
Download or read book Cambodia written by International Monetary Fund. Asia and Pacific Dept and published by International Monetary Fund. This book was released on 2022-12-18 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cambodia: Selected Issues
Download or read book Rethinking Investment Incentives written by Ana Teresa Tavares-Lehmann and published by Columbia University Press. This book was released on 2016-07-12 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments often use direct subsidies or tax credits to encourage investment and promote economic growth and other development objectives. Properly designed and implemented, these incentives can advance a wide range of policy objectives (increasing employment, promoting sustainability, and reducing inequality). Yet since design and implementation are complicated, incentives have been associated with rent-seeking and wasteful public spending. This collection illustrates the different types and uses of these initiatives worldwide and examines the institutional steps that extend their value. By combining economic analysis with development impacts, regulatory issues, and policy options, these essays show not only how to increase the mobility of capital so that cities, states, nations, and regions can better attract, direct, and retain investments but also how to craft policy and compromise to ensure incentives endure.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Investment Incentives written by Kenneth P. Thomas and published by . This book was released on 2007-01-01 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Tax Treaties written by Jon E. Bischel and published by . This book was released on 1978 with total page 1002 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of studies in the field of international taxation in United States bilateral tax treaties with other countries (the United Kingdom, France, Germany and Japan) as well as a description of structure and operation of tax treaties in general.
Download or read book OECD Investment Policy Reviews Cambodia 2018 written by OECD and published by OECD Publishing. This book was released on 2018-12-03 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This first OECD Investment Policy Review of Cambodia uses the OECD Policy Framework for Investment to present an assessment of the investment climate in Cambodia and to discuss the challenges and opportunities faced by the Royal Government of Cambodia in its reform efforts. It includes chapters ...
Download or read book Cambodia written by Mr.Olaf Unteroberdoerster and published by International Monetary Fund. This book was released on 2014-02-27 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cambodia is poised to join a new generation of Asian frontier economies transitioning from low-income to emerging-market. But the path to greater and more shared prosperity requires a solid foundation of sound macroeconomic policies, enabling new growth drivers, tackling a highly dollarized and fragmented financial system, and creating more fiscal policy space to help meet Cambodia’s vast development needs. This book first takes a closer look at the key economic challenges Cambodia faces at the current juncture, highlighting Cambodia’s structural and financial constraints to growth as well as shifting vulnerabilities as Asia rebalances. It then lays out how a strategy of fiscal and financial sector policies, from creating a fairer and more buoyant tax system to modernizing financial instruments, markets and supervision, can help mobilize the resources and tools needed for one of Asia’s youngest and fastest-growing populations to enjoy more self-sustaining and inclusive growth.
Download or read book A Comprehensive Assessment of Tax Capacity in Southeast Asia written by Asian Development Bank and published by Asian Development Bank. This book was released on 2021-12-01 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: As Southeast Asia reels from the impacts of the coronavirus disease (COVID-19), domestic resource mobilization (DRM) has never been more challenging or more critical. Prior to the pandemic, many countries in the region were not achieving a tax yield of 15% of gross domestic product—the level considered to be the minimum for sustainable development. The pandemic has further reduced tax revenues and public expenditures are facing increasing pressure. This publication identifies technical, policy, and administrative tax capacity issues faced by ten countries in Southeast Asia. It also explores potential policy and administrative measures to strengthen DRM.
Download or read book Capital Markets and Portfolio Investment written by and published by Indonesia National Development Information Office. This book was released on 1996 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
Download or read book Advancing Inclusive Growth in Cambodia written by Mr.Niels-Jakob H Hansen and published by International Monetary Fund. This book was released on 2019-09-06 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia’s consumption inequality and poverty have declined. However, income inequality is higher, and large gaps remain between urban and rural residents. At the same time, domestic revenue mobilization has improved substantially, but collection of tax revenue is biased towards non-progressive sources. We use the model to evaluate the growth and inequality impact of reforms that increase infrastructure spending by raising (i) VAT, (ii) property tax, or (iii) personal income tax. We find that using property taxes delivers the largest increase in GDP and reduction in inequality. Reaping the gains from property taxation will however require additional investments in tax administration.
Download or read book Cambodian Economy written by Hang Chuon Naron and published by Institute of Southeast Asian Studies. This book was released on 2011 with total page 597 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This monumental study, by arguably the most respected economic policymaker in the Cambodian government over the past decade, is a very welcome addition to the sparse literature on the Cambodian economy. It is destined to become the standard reference on economic development in post-conflict Cambodia. The volume's 25 chapters are grouped into nine sections: geography and population, the macroeconomic framework, the challenge of modernising agriculture, the challenge of industrialisation, services and infrastructure, human resource development, international economic relations and a conclusion. The content is encyclopaedic, with an immense amount of detail on practically every conceivable aspect of the country's development. Dr Naron is to be congratulated for fitting this admirable project into his extremely demanding 'daytime' job as the secretary of state in the Ministry of Economy and Finance, along with many other responsibilities. Among the many reasons to welcome its publication is its authentic Cambodian voice and perspective in a literature dominated by foreign researchers. A generation of scholars on the Cambodian economy and all those with an interest in the country are in his debt" (Asian-Pacific Economic Literature).
Download or read book Taxpayers Rights and Obligations written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center. This book was released on 1990 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
Download or read book Corporate Taxes 2003 2004 written by PriceWaterhouseCoopers LLP and published by Capstone. This book was released on 2003-07-10 with total page 966 pages. Available in PDF, EPUB and Kindle. Book excerpt: Large international corporations and accountants representing international interests require the most up-to-date information regarding tax issues in countries around the world. Corporate Taxes 2003-2004 provides vital information on the corporate implications of the tax systems of over 120 countries.
Download or read book ASEAN 3 Bond Market Guide 2018 Cambodia written by Asian Development Bank and published by Asian Development Bank. This book was released on 2018-02-01 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: ASEAN+3 Bond Market Guide is a comprehensive explanation of the region's bond markets. It provides information such as the history, legal and regulatory framework, specific characteristics of the market, trading and transaction (including settlement systems), and other relevant information. The Bond Market Guide 2018 for Cambodia is an outcome of the support and contributions of ASEAN+3 Bond Market Forum members and experts, particularly from Cambodia.
