International taxation

This article aims to analyze the impact of VAT reduction on the private economy from three perspectives of efficiency, fairness, and feasibility of VAT through the application of Decree No. 15/2022/ND-CP dated December 28, 2022, and Decree No. 44/2023/ND-CP dated July 1, 2023. These Decrees were implemented to promote the strong development of Vietnam’s economy in the current difficult context and have shown certain effects, especially meaningful to the private economy.

10p leminhvu111 07-06-2024 1 0   Download

This study investigates the role of supply chain accounting information system to create competitive advantage for Iraqi General Commission for Taxation. Interviews were conducted from selected officials of Taxation department. The results showed that all the respondents agreed that supply chain accounting information system is a useful approach to create competitive advantage in term of cost reduction, enhancing operational efficiency, increasing the scope of organization and strengthen the internal control system.

5p longtimenosee10 26-04-2024 3 1   Download

Ebook "Advances in international accounting: Volume 16" examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

216p tuongnhuoclan 28-11-2023 7 3   Download

Ebook "Advances in international accounting: Volume 14" examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

261p tuongnhuoclan 28-11-2023 6 3   Download

Ebook "Casino accounting and financial management (2nd edition)" covers every aspect of the financial management of a casino, from the details of licensing and regulation to revenue taxation; the management of slot machines and other gaming devices, table games, and betting operations; revenue flows and internal cash controls; cashiering; accounting; and financial reporting.

527p tuongnhuoclan 28-11-2023 4 4   Download

Ebook "CIMA exam practice kit: Financial accounting and tax principles (Paper P7, 2005 edition)" to provide for the Institute, together with the practical experience requirements, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy.

366p tuongnhuoclan 28-11-2023 9 5   Download

Part 1 of ebook "CIMA’S official learning system: Financial accounting and tax principles (Paper P7, 2007 edition)" provides readers with contents including: principles of business taxation – introduction; direct taxes on an entity’s profits and gains; indirect taxes and employee taxation; administration of taxation; international taxation; taxation in financial statements; the IASC and the standard-setting process;...

333p tuongnhuoclan 27-11-2023 6 4   Download

Part 1 of ebook "CIMA’S official study system: Financial accounting and tax principles (Paper P7, 2006 edition)" provides readers with contents including: principles of business taxation – introduction; direct taxes on an entity’s profits and gains; indirect taxes and employee taxation; administration of taxation; international taxation; taxation in financial statements; the IASC and the standard-setting process; regulatory framework; the role of the external auditor;...

347p tuongnhuoclan 27-11-2023 11 4   Download

Ebook "Advances in international accounting: Volume 20" examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

307p tuongnhuoclan 27-11-2023 7 4   Download

Continued part 1, part 2 of ebook "The internet supply chain: Impact on accounting and logistics" provides readers with contents including: the changing responsibilities of senior management in a modern firm; one of the big challenges with electronic commerce; getting our company ready for shifts in market power; the real revolution in computers and communications is in logistics; operational risk with supply chain: privacy and security;...

150p mocthanhdao0210 19-11-2023 10 2   Download

Part 1 of ebook "Accounting, finance, and taxation in the gulf countries" provides readers with contents including: environmental factors affecting investment and management of national and multinational companies in the gulf countries; accounting and auditing of the gulf countries;...

158p mocthanhdao0210 19-11-2023 11 4   Download

Ebook "Advances in taxation (Advances in Taxation, Volume 23)" contains a collection of high-quality manuscripts addressing problems arising from federal, state local and international taxation. Using a wide variety of research methods, the papers address issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.

203p loivantrinh 29-10-2023 7 3   Download

In ebook "Criminal justice and taxation" Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system.

257p loivantrinh 29-10-2023 9 4   Download

Ebook "Taxation and development - A comparative study" examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance.

382p loivantrinh 29-10-2023 4 3   Download

Continued part 1, part 2 of ebook "Intermediate public economics" provides readers with contents including: taxation; commodity taxation; the limits to redistribution; multiple jurisdictions; fiscal federalism; fiscal competition; issues in international taxation; intertemporal efficiency; social security; economic growth;...

478p dangsovu 20-10-2023 7 5   Download

Continued part 1, part 2 of ebook "International handbook on the economics of tourism" provides readers with contents including: tourism taxation and infrastructure; taxation of travel and tourism; public sector investment in tourism infrastructure; evaluation for policy making; tourism satellite accounts; economic evaluation of special events; valuation of tourism’s natural resources; tourism information technology; tourism destination specialisation;...

247p dangsovu 20-10-2023 6 4   Download

This study focuses on the burden of tax compliance of Small and Medium Enterprises (SMEs) in Vietnam which is a vital component of Vietnam economy, accounted for 45% GDP and 31% of total State budget revenue, attract more than 5 million employees. Based on a quick survey on the compliance cost and their impact on the performance of Vietnamese SMEs, we try to make a contribution not only for researchers but also for legal and taxation system to improve the transparency of accounting information system, internal control of the firms.

18p tethientran 27-07-2023 12 5   Download

One of the main content in FTAs is incorporation international treaty into member countries’ law. This paper aims to assess the Vietnamese taxation law system, focusing on import and export tax in the context of comparing to tax agreements in FTAs that Vietnam has joined. Then, authors suggests several solutions to improve.

5p tethientran 27-07-2023 5 3   Download

There are many sophisticated tools that multinational companies can use to minimize tax liability in a global consolidation. This paper analyses and identifies the measures that multinational enterprises can take in international taxation. Through the case studies that multinational enterprises use, this article pointed out the appropriate countermeasures in negotiating tax treaties between countries for national regulating authorities.

5p nhanchienthien 25-07-2023 5 5   Download

Part 2 book "Financial accounting" includes contents: Tangible and intangible fixed assets, inventories, financial assets, liabilities and equity, accounting and taxation, cash flow statements, group accounting, foreign currency translation, accounting for price changes, financial appraisal, international analysis.

290p oursky01 17-07-2023 5 2   Download