The Resource Review of corporate income taxes in the SAARC region

Review of corporate income taxes in the SAARC region

Label
Review of corporate income taxes in the SAARC region
Title
Review of corporate income taxes in the SAARC region
Creator
Subject
Language
eng
Summary
This article reviews the corporate income taxes levied in the countries of the South Asian Association for Regional Cooperation (SAARC): Afghanistan, Bangladesh, Bhutan, India, the Maldives, Nepal, Pakistan and Sri Lanka. After giving some background, the article considers the rationale for a corporate income tax and integration of the corporate and personal income taxes. The article then focuses on specific aspects of the corporate income tax in the SAARC countries - deductible and non-deductible expenses, depreciation, treatment of losses, tax rates, the minimum alternative tax and tax incentives
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
http://library.link/vocab/creatorName
Khadka, R.B
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • individual income tax
  • expenses
  • depreciation
  • tax rate
  • alternative minimum tax
  • tax incentive
  • losses
Label
Review of corporate income taxes in the SAARC region
Instantiates
Publication
Label
Review of corporate income taxes in the SAARC region
Publication

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