Tax rate

Implementing the global minimum tax rate will have an impact on the investment environment in general and attracting FDI in particular. The article aims to analyze the current status of FDI attraction in Vietnam in the past year and the basic content of the Global minimum tax rate. Then, analyzing the positive impacts as well as some limitations to attract FDI when implementing global minimum tax rate in Vietnam. From there, we provide some policy suggestions to improve the investment environment in the context of global minimum tax rate implementation.

8p leminhvu111 07-06-2024 1 0   Download

Conducting an internal study on global minimum tax rules, practices, and the application strategies of other countries (especially those with similar conditions to Vietnam) holds great practical significance. This article aims to assess the potential impact of the global minimum tax and provide appropriate recommendations considering Vietnam’s specific conditions.

11p longtimenosee09 08-04-2024 2 1   Download

This study "Impact of supply chain strategy on final micro, small, and medium enterprises income tax tariff change to income tax revenue (Study in Kendari Tax Service Office)" aimed to determine the impact of the supply chain strategy in the final income tax rate of micro, small, and medium-sized enterprises on the income tax revenue. Method of collecting its data were conducted by documentation and interview. Data analysis method via descriptive analysis was conducted with interactive models.

10p longtimenosee04 06-03-2024 4 0   Download

This study aims to analyze legal certainty related to supply chain management on corporations that transfer pricing in transactions with related parties abroad and analyze corporate accountability for the practice of transfer pricing in the field of supply chain management in Indonesia. Transfer pricing carried out by multinational companies is an international world problem related to management strategy by diverting taxes to countries that have lower tax rates or countries that have a 0% tax rate. The research method used in this study by using a normative legal approach.

9p longtimenosee04 06-03-2024 4 1   Download

Part 1 of ebook "Real estate finance and investments (14th edition)" provides readers with contents including: overview of real estate finance and investments; mortgage loans; residential housing; fixed interest rate mortgage loans; adjustable and floating rate mortgage loans; underwriting and financing residential properties;...

272p tuongnhuoclan 27-11-2023 9 5   Download

Part 1 of ebook "Fundamentals of financial management (Concise sixth edition)" provides readers with contents including: introduction to financial management; fundamental concepts in financial management; financial assets; financial markets and institutions; financial statements, cash flow, and taxes;...

325p hanlinhchi 29-08-2023 6 6   Download

Lecture Intermediate accounting - Chapter 16: Accounting for income taxes. In this chapter we explore the financial accounting and reporting standards for the effect of income taxes. The discussion defines and illustrates temporary differences, which are the basis for recognizing deferred tax assets and deferred tax liabilities, as well as permanent differences, which have no deferred tax consequences. You will learn how to adjust deferred tax assets and deferred tax liabilities when tax laws or rates change.

18p haojiubujain05 27-07-2023 2 2   Download

This paper investigated the effect of inflation on the cash-flow statement of investment project in construction. The changes in 5 items of the cash flow statement, included: investment, accounts receivable, accounts payable, cash balance, and corporate income tax, was showed by using 4 simple examinations. The results expressed that inflation has made the cash-flow statement of the construction investment project become differently.

7p nhanchienthien 25-07-2023 5 3   Download

The paper "Key elements of tax competitiveness of Viet Nam’s tax system in comparison with other countries in the world" studies the theoretical issues of tax competition, especially clarifies the key elements and constituent factors of tax competition, assesses Vietnam’s tax competitiveness in comparison with other countries in the world and proposes some recommendations to ensure Vietnam’s tax competitiveness in the most beneficial way to the economy

15p nhanchienthien 25-07-2023 5 4   Download

The results show that although corporate income tax rates in many countries, including Vietnam, have been continuously adjusted for a long time, there is a «race to the bottom» in the coming time is unlikely to happen. Besides, the paper has also proposed a number of policy recommendations to ensure sustainable economic development as well as ensure tax competitiveness of Vietnam.

9p nhanchienthien 25-07-2023 5 2   Download

Corporate income tax incentives are considered as the general trend of countries around the world. Over the years, Viet Nam has had many preferential policies on income tax rates for domestic enterprises, especially small and medium-sized enterprises. This is an important measure to promote the development of these enterprises. This document use the method of synthesis of documents in order to analyse the effectiveness of these incentives.

7p nhanchienthien 25-07-2023 7 4   Download

Ebook Fundamentals of Financial Management (Eleventh Edition): Part 1 presents the following content: An Overview of Financial Management; Time Value of Money; Financial Statements, Cash Flow, and Taxes; Analysis of Financial Statements; Financial Markets and Institutions;...Please refer to the documentation for more details.

359p chankora 16-06-2023 13 3   Download

Money and Banking: Lecture 16 provides students with content about: bonds and risk; default risk; inflation risk; interest rate risk; bond ratings; bond ratings and risk; tax effect; highest credit quality;... Please refer to the lesson for details!

27p hanlamcoman 26-11-2022 17 4   Download

Money and Banking: Lecture 17 provides students with content about: tax effect; term structure of interest rate; term structure of treasury interest rates; expectations hypothesis; liquidity premium; tax-exempt bond yield;... Please refer to the lesson for details!

18p hanlamcoman 26-11-2022 13 4   Download

This study enhances the understanding of imperfect factor markets by examining the impact of country-level factors on takeover location decisions and the gains to target firms. The results suggest that the likelihood that a completed deal is a cross-border acquisition rather than a domestic acquisition is higher for target countries with lower government quality, weaker investor protection, stronger restrictions on capital mobility, lower corporate tax rates, and more depreciated currencies.

9p vigeneralmotors 13-07-2022 19 6   Download

Lecture Engineering economy - Chapter 7: Depreciation and income taxes. After completing this section, you will understand knowledge about: explain how depreciation affects income taxes, and how income taxes affect economic decision making; depreciation is the decrease in value of physical properties with the passage of time; federal taxes are calculated using a set of income brackets each applying a different tax rate on the marginal value of income;...

35p bachkhinhdaluu 03-12-2021 14 0   Download

Lecture Engineering Economy (8e): Chapter 17. After completing this section, you will understand knowledge about: terminology and rates; marginal tax tables; determining cash flows before taxes(CFBT) and after taxes (CFAT); effects of depreciation on taxes; depreciation recapture and capital gains; performing an after-tax analysis; performing after-tax replacement studies; economic value-added analysis; tax structures outside the United States;...

26p bachkhinhdaluu 03-12-2021 15 3   Download

This chapter provides knowledge of demand estimation & forecasting. The contents of this chapter include all of the following: Competitive Market Efficiency; Market Failure; Role for Government; Subsidy and Tax Policy; Tax Incidence and Burden; Price Controls; Business Profit Rates; Market Structure and Profit Rates; Competitive Market Strategy.

20p caphesuadathemtac 09-11-2021 20 0   Download

Lecture Taxation - Chapter 3: Export and Import Duties. After studying this section will help you understand: explain concept, characteristics and role of export and import duties (EID), identify goods to incur export and import duties and goods not to incur export and import duties,...

38p gongyuefei 10-08-2021 17 1   Download

Lecture Taxation - Chapter 4: Excise Tax (SCT). After studying this section will help you understand: specify goods and services subject and not subject to current excise tax of Vietnam, recognise taxpayers of Vietnamese current excise tax, define tax calculation methods, taxable prices and tax rates of Vietnamese current excise tax,...

39p gongyuefei 10-08-2021 13 1   Download