The Resource A brief overview of the new tax regime

A brief overview of the new tax regime

Label
A brief overview of the new tax regime
Title
A brief overview of the new tax regime
Creator
Subject
Language
eng
Summary
Afghanistan has implemented a new income tax law which effectively substitutes the previous tax legislation introduced in the year 2005. The new income tax law introduces some new concepts like "Afghan and non-Afghan sources". This article presents a brief summary of the new tax law aimed at highlighting the basic structure of the law, its salient features and operational spectrum, including source and residence, computation of taxable income, rates of tax, withholding taxes, losses, business receipts tax, fixed tax for small businesses, taxation of banks and loan and investment corporations, taxation of insurance companies, anti-avoidance, non-resident taxation, and accounting
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 16 (2010),
http://library.link/vocab/creatorName
Susarla, K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • income tax
  • income tax rates
  • business tax
  • non-resident
  • withholding tax
Label
A brief overview of the new tax regime
Instantiates
Publication
Label
A brief overview of the new tax regime
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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