Vietnam Tax Guide (Record no. 92816)

000 -LEADER
fixed length control field 03111nam a22004815i 4500
001 - CONTROL NUMBER
control field 978-3-319-02138-6
003 - CONTROL NUMBER IDENTIFIER
control field DE-He213
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20140220082510.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr nn 008mamaa
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 131014s2014 gw | s |||| 0|eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9783319021386
-- 978-3-319-02138-6
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code 10.1007/978-3-319-02138-6
Source of number or code doi
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number K7000-7720.22
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number K7073-7078
072 #7 - SUBJECT CATEGORY CODE
Subject category code LB
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code LAM
Source bicssc
072 #7 - SUBJECT CATEGORY CODE
Subject category code LAW051000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code LAW016000
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 340.9
Edition number 23
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 340.2
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Riccardi, Lorenzo.
Relator term author.
245 10 - TITLE STATEMENT
Title Vietnam Tax Guide
Medium [electronic resource] :
Remainder of title Domestic Fiscal System and International Treaties /
Statement of responsibility, etc by Lorenzo Riccardi.
264 #1 -
-- Cham :
-- Springer International Publishing :
-- Imprint: Springer,
-- 2014.
300 ## - PHYSICAL DESCRIPTION
Extent X, 206 p. 9 illus., 4 illus. in color.
Other physical details online resource.
336 ## -
-- text
-- txt
-- rdacontent
337 ## -
-- computer
-- c
-- rdamedia
338 ## -
-- online resource
-- cr
-- rdacarrier
347 ## -
-- text file
-- PDF
-- rda
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note PART I: Vietnamese Tax System -- 1 Introduction to the Vietnamese Tax System -- 2 Personal Income Tax -- 3 Income Tax on Enterprises -- 4 Turnover Taxes and Other Taxes -- 5 Audit and Transfer Pricing Policies -- PART II: International Treaties -- 6 Introduction to International Taxation and Treaties -- 7 American Area Treaties -- 8 Asian Area Treaties -- 9 European Area Treaties.
520 ## - SUMMARY, ETC.
Summary, etc Vietnam is one of the main developing countries experiencing rapid growth in East Asia. As part of ASEAN and strategically located near China and the Mekong region, Vietnam is considered a leading market between Asian and South Asian countries. Its fiscal system has recently been reformed in order to better align rules with the country’s economic development. Vietnam grants tax incentives and fiscal holidays to foreign investors and has concluded a significant number of double taxation treaties with other nations. This book describes in detail Vietnam’s complex tax system and policies, as well as major bilateral treaties in which Vietnam has entered into using country-by-country analysis. Lorenzo Riccardi is a Tax Advisor and Certified Public Accountant specializing in international taxation. He is based in Shanghai, where he focuses on business and tax law, assisting those looking to make foreign investments in East Asia. He is an auditor and an advisor for several corporate groups and a partner and Head of Tax of the consulting firm GWA, specializing in emerging markets.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Law.
650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Law.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Private International Law, International & Foreign Law, Comparative Law.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Business Taxation/Tax Law.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element International Economic Law, Trade Law.
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Emerging Markets/Globalization.
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element SpringerLink (Online service)
773 0# - HOST ITEM ENTRY
Title Springer eBooks
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Printed edition:
International Standard Book Number 9783319021379
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://dx.doi.org/10.1007/978-3-319-02138-6
912 ## -
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