Download or read book Asia Pacific Tax and Business Fundamentals 2012 written by and published by IBFD. This book was released on 2011 with total page 639 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Asia Pacific Tax and Business Fundamentals 2013 written by and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated annually, this book provides an overview of direct and indirect taxes levied on corporate and individual income and on capital in 15 selected countries in the region, as well as information on various aspects of doing business in these countries. The book is an valuable reference tool for those businesses and individuals with an active interest in the Asia-Pacific region.
Download or read book Asia pacific Tax and Business Fundamentals written by Mei-June Soo and published by . This book was released on 2011 with total page 614 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Asia Pacific Tax and Business Fundamentals 2010 written by and published by . This book was released on 2010 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Asia Pacific Tax and Business Fundamentals 2015 written by and published by . This book was released on 2015 with total page 854 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Asia-Pacific region provides unique opportunities and challenges for businesses and individuals operating in its diverse economies. 0Updated annually, this book provides an overview of direct and indirect taxes levied on corporate and individual income and on capital in 20 selected countries in the region, as well as information on various aspects of doing business in these countries. The book is a valuable reference tool for those businesses and individuals with an active interest in the Asia-Pacific region. 0This guide provides descriptive overviews of direct and indirect taxes levied in selected countries in the region, as well as information on various aspects of doing business in these countries, all presented in a concise and standard layout that allows quick and easy comparisons between countries. It also contains tables that provide a simple tool to quickly determine and compare tax rates and domestic and treaty withholding tax rates on dividends, interest and royalties.
Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 Edition and Transfer Pricing Features of Selected Countries 2014 written by International Bureau of Fiscal Documentation. IBFD and published by . This book was released on 2014 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increase in global trade and foreign direct investment has seen a large rise in companies operating across national borders. The growth of these multinational companies (MNCs) has been closely followed by the issue of inter-company transfer prices being used to reduce taxable profits. Today, transfer pricing is one of the most important issues facing MNCs as they attempt to fairly distribute their profits amongst each company in the group while dealing with tax authorities who are implementing transfer pricing regulations and strengthening enforcement in order to prevent a loss of revenue. The result of which is that transfer pricing controversies have become a major tax issue for companies.
Download or read book Introduction to Chinese Fiscal System written by Lorenzo Riccardi and published by Springer. This book was released on 2018-03-19 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This user-friendly book aims to summarize the principal topics of Chinese Taxation and offers readers a general overview of the Chinese Taxation and informative updates on tax changes. The book provides a variety of facts, figures, graphs and data in an easy-to read table format. Firstly, the book proposes an introduction to taxation and to the Chinese tax system, secondly, it focuses on direct taxes, indirect taxes and other taxes and, in the end, it covers international taxation. Moreover, the book offers a quick overview of the Chinese M&A taxation and of the Chinese Free Trade Zones.
Download or read book Chinese Tax Law and International Treaties written by Lorenzo Riccardi and published by Springer Science & Business Media. This book was released on 2013-05-30 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The People’s Republic of China’s tax policies and international obligations are as multifaceted and dynamic as they are complex, developing closely with the nation’s rise to the world’s fastest-growing major economy. Today, after decades of reform and the entry into the World Trade Organization, China has developed regulatory systems that enable it to provide stable administration, including a tax structure. China’s main tax reform can be attributed to the enactment of the Enterprise Income Tax Law, which came into effect on January 1, 2008. Chinese tax regulations include direct taxes, indirect taxes, other taxes, and custom duties and from a collection point of view, China’s tax administration adopts a very devolved system, with revenue collected and shared between different levels of government in accordance with contracts between the different levels of the tax administration system. With respect to international treaties, China has established a network of bilateral tax treaties and regional free trade agreements. This publication describes in detail China’s complex tax system and policies, as well as major bilateral treaties in which China has entered into using country-by-country analysis. Lorenzo Riccardi is Tax Advisor and Certified Public Accountant specialized in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and he is partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.
Download or read book East Asia Pacific at Work written by World Bank and published by World Bank Publications. This book was released on 2014-05-07 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: The unprecedented progress of East Asia Pacific is a triumph of working people. Countries that were low-income a generation ago successfully integrated into the global value chain, exploiting their labor-cost advantage. In 1990, the region held about a third of the world’s labor force. Leveraging this comparative advantage, the share of global GDP of emerging economies in East Asia Pacific grew from 7 percent in 1992 to 17 percent in 2011. Yet, the region now finds itself at a critical juncture. Work and its contribution to growth and well-being can no longer be taken for granted. The challenges range from high youth inactivity and rising inequality to binding skills shortages. A key underlying issue is economic informality, which constrains innovation and productivity, limits the tax base, and increases household vulnerability to shocks. Informality is both a consequence of stringent labor regulations and limited enforcement capacity. In several countries, de jure employment regulations are more stringent than in many parts of Europe. Even labor regulations set at reasonable levels but poorly implemented can aggravate the market failures they were designed to overcome. This report argues that the appropriate policy responses are to ensure macroeconomic stability, and in particular, a regulatory framework that encourages small- and medium-sized enterprises where most people in the region work. Mainly agrarian countries should focus on raising agricultural productivity. In urbanizing countries, good urban planning becomes critical. Pacific island countries will need to provide youth with human capital needed to succeed abroad as migrant workers. And, across the region, it is critical to ‘formalize’ more work, to increase the coverage of essential social protection, and to sustain productivity. To this end, policies should encourage mobility of labor and human capital, and not favor some forms of employment - for instance, full-time wage employment in manufacturing - over others, either implicitly or explicitly. Policies to increase growth and well-being from employment should instead reflect and support the dynamism and diversity of work forms across the region.
Download or read book Taxation and Financial Incentives for Business Around the Asia Pacific written by KPMG Asia-Pacific Tax Centre and published by . This book was released on 1997 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Administrative Foundations of the Chinese Fiscal State written by Wei Cui and published by Cambridge University Press. This book was released on 2022-03-31 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: First systematic study of Chinese taxation, applying novel legal and economic analyses - an essential reference on the subject.
Download or read book Taxation History Theory Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.
Download or read book Non discrimination and Trade in Services written by Catherine A. Brown and published by Springer. This book was released on 2017-05-02 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book argues that the proliferation of global trade and the increasing power of free trade arrangements leave income taxes as one of the few remaining measures that can potentially be used for protectionist purposes. It analyzes the interaction between the non-discrimination principles in tax treaties and trade-related agreements including multilateral (WTO), regional (NAFTA, AANZTA) and bilateral free trade agreements. The absence of a non-discrimination obligation with respect to tax measures that apply to non-resident service providers and to non-resident services may, therefore, significantly undermine trade obligations. The book clearly reveals how these tax barriers to trade may unfairly or unnecessarily restrict trade in services, and puts forward a new, more effective non-discrimination obligation in tax matters to be included in tax treaties, one that would more closely parallel the non-discrimination obligations in trade agreements. The book examines the concept of non-discrimination in tax matters from several perspectives, specifically a North American and Australian perspective, as well as a perspective based on EU (and UK) law, focusing on the interaction between these legal systems, bilateral tax treaties, regional trade agreements and, where relevant, the General Agreement on Trade in Services (GATS). The book explores the possibility of a reciprocal influence between tax treaties and trade agreements, and poses the question as to whether tax treaties might do more in providing a non-discrimination principle in the cross-border trade in services./div
Download or read book International Tax and Business Guide written by and published by . This book was released on 1995 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Guide designed to provide potential foreign investors with fundamental information about the business environments in the various countries, including details about the forms of business available, the tax regimes and rates, the investment incentives, and the countries' double tax treaty networks.
Download or read book Contemporary International Business in the Asia Pacific Region written by Alain Verbeke and published by Cambridge University Press. This book was released on 2019-04-02 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text introduces students to core business concepts and comprehensively covers a range of key areas in international business.
Download or read book BRICS and International Tax Law written by Peter Antony Wilson and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.
Download or read book Taxation in the Asia Pacific Region written by and published by . This book was released on 1994 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: