Updated annually, this book provides an overview of direct and indirect taxes levied on corporate and individual income and on capital in 15 selected countries in the region, as well as information on various aspects of doing business in these countries. The book is an valuable reference tool for those businesses and individuals with an active interest in the Asia-Pacific region.Rates The tax rates are dependent on the type of transaction and are generally 2 % or 10%, or the prevailing state value added tax/state sales tax ... cess, resulting in an effective rate of 12.36%. ... The 2012 Budget amended the service tax regime by removing the positive list of taxable services and introducing a negative listanbsp;...
|Title||:||Asia-Pacific Tax and Business Fundamentals 2012|
|Publisher||:||IBFD - 2013|