Resources

DTA

• May 2015
• Free Access

Personal scope, taxes covered, and general definitions.

magazine

• April 2015
• Members Access

In this issue of Vietnam Magazine, we aim to provide readers with a complete understanding of Vietnam’s e-commerce industry. We begin by highlighting existing trends in the market, paying special attention to scope for foreign investment. We the...

other treaties

• April 2015
• Free Access

Imposition and general characteristics of the tax.

other treaties

• April 2015
• Free Access

List of promoted activities & products which are eligible for consideration of pioneer status and investment tax allowance under the promotion of investment act 1986.

magazine

• April 2015
• Members Access

Im Großen Steuervergleich 2015 untersuchen wir die Steuersätze der zehn ASEAN Staaten sowie Indien, China, Hong Kong. Da sich das Investitionsumfeld in Asien stetig verändert, ist es von äußerster Bedeutung, immer auf dem aktuellsten S...

Q&A

• April 2015
• Free Access

Q&A

• April 2015
• Free Access

According to the 1961 Income Tax Act, all legal persons (including corporations, individuals, trusts, and partnerships) must file an annual income tax return in India. For the majority of companies, the fiscal year officially ends on March 31st, and ...

DTA

• April 2015
• Free Access

Convention between Thailand and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.

Q&A

• April 2015
• Free Access

While the India Accounting Standards (Ind-AS) represent a major step towards international best practices of financial reporting, many key differences remain between Ind-AS and international financial reporting standards (IFRS). For instance, Ind-AS ...

Q&A

• April 2015
• Free Access

The new India Accounting Standards (Ind-AS) are an updated set of accounting standards put forward by the Institute of Chartered Accountants in India (ICAI) to bring India’s generally accepted accounting practices (GAAP) closer in line with int...

magazine

• April 2015
• Members Access

In this issue of India Briefing Magazine, we spotlight three issues that financial management teams for India should monitor. In the first article, we examine the new Indian Accounting Standards (Ind-AS) system, which is expected to be a boon for for...

magazine

• April 2015
• Members Access

In this issue of China Briefing, we shed light on the practice of accounting in China. We start out by introducing the reader to the development of the Chinese accounting standards, and their main differences compared to international standards. Next...