000 03111nam a22004815i 4500
001 978-3-319-02138-6
003 DE-He213
005 20140220082510.0
007 cr nn 008mamaa
008 131014s2014 gw | s |||| 0|eng d
020 _a9783319021386
_9978-3-319-02138-6
024 7 _a10.1007/978-3-319-02138-6
_2doi
050 4 _aK7000-7720.22
050 4 _aK7073-7078
072 7 _aLB
_2bicssc
072 7 _aLAM
_2bicssc
072 7 _aLAW051000
_2bisacsh
072 7 _aLAW016000
_2bisacsh
082 0 4 _a340.9
_223
082 0 4 _a340.2
_223
100 1 _aRiccardi, Lorenzo.
_eauthor.
245 1 0 _aVietnam Tax Guide
_h[electronic resource] :
_bDomestic Fiscal System and International Treaties /
_cby Lorenzo Riccardi.
264 1 _aCham :
_bSpringer International Publishing :
_bImprint: Springer,
_c2014.
300 _aX, 206 p. 9 illus., 4 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aPART 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 _aVietnam 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 _aLaw.
650 1 4 _aLaw.
650 2 4 _aPrivate International Law, International & Foreign Law, Comparative Law.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aInternational Economic Law, Trade Law.
650 2 4 _aEmerging Markets/Globalization.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783319021379
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-319-02138-6
912 _aZDB-2-SHU
999 _c92816
_d92816