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

Creator

• Khadka, R.B

Subject

• corporate income tax
• depreciation
• alternative minimum tax
• tax incentive
• expenses
• tax rate
• losses
• individual income tax

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