Review of corporate income taxes in the SAARC region
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The work Review of corporate income taxes in the SAARC region represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Review of corporate income taxes in the SAARC region
Resource Information
The work Review of corporate income taxes in the SAARC region represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Review of corporate income taxes in the SAARC region
- 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),
- Geographic coverage
- Asia
- Language note
- English
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Context of Review of corporate income taxes in the SAARC regionWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/HfPJOLU_o8Y/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/HfPJOLU_o8Y/">Review of corporate income taxes in the SAARC region</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
