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024 7 $a10.1007/978-3-319-02138-6
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035   $a(EBL)1538578
035   $a(OCoLC)876509195
035   $a(SSID)ssj0001049669
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035   $a(PQKBTitleCode)TC0001049669
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035   $a(MiAaPQ)EBC1538578
035   $a(DE-He213)978-3-319-02138-6
035   $a(PPN)176105514
035   $a(EXLCZ)992550000001152627
100   $a20131014d2014      u|         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aVietnam Tax Guide $eDomestic Fiscal System and International Treaties /$fby Lorenzo Riccardi
205   $a1st ed. 2014.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2014.
215   $a1 online resource (213 p.)
300   $aDescription based upon print version of record.
311   $a3-319-02137-0 
320   $aIncludes bibliographical references.
327   $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.
330   $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.
606   $aPrivate international law
606   $aConflict of laws
606   $aTax accounting
606   $aTax laws
606   $aInternational law
606   $aTrade
606   $aGlobalization
606   $aMarkets
606   $aPrivate International Law, International & Foreign Law, Comparative Law $3https://scigraph.springernature.com/ontologies/product-market-codes/R14002
606   $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010
606   $aInternational Economic Law, Trade Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R19050
606   $aEmerging Markets/Globalization$3https://scigraph.springernature.com/ontologies/product-market-codes/525010
615  0$aPrivate international law.
615  0$aConflict of laws.
615  0$aTax accounting.
615  0$aTax laws.
615  0$aInternational law.
615  0$aTrade.
615  0$aGlobalization.
615  0$aMarkets.
615 14$aPrivate International Law, International & Foreign Law, Comparative Law .
615 24$aBusiness Taxation/Tax Law.
615 24$aInternational Economic Law, Trade Law.
615 24$aEmerging Markets/Globalization.
676   $a336.2
676   $a340
676   $a340.2
676   $a340.9
700   $aRiccardi$b Lorenzo$4aut$4http://id.loc.gov/vocabulary/relators/aut$0524676
906   $aBOOK
912   $a9910484308103321
996   $aVietnam Tax Guide$92846089
997   $aUNINA