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Restructuring Corporate Income Tax (CIT) and Value Added Tax (VAT) in Vietnam : an analysis of current changes and agenda for the future (English)

Abstract

The study is in two parts, part one covering the various policy aspects of Corporate Income Tax (CIT) and includes issues such as expenses and deductions to determine the tax base, transfer pricing, thin capitalization, taxation of special entities, and... See More +

Details

  • Shukla, Gangadha Parasad; Bhattacharya, Sandeep;
  • 2014/01/01
  • Working Paper
  • AUS1671
  • 1
  • 1
  • Vietnam
  • East Asia and Pacific
  • 2014/03/19
  • Restructuring Corporate Income Tax (CIT) and Value Added Tax (VAT) in Vietnam : an analysis of current changes and agenda for the future
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