The Ministry of Finance (MOF) has proposed adjusting the rate of the capital assignment profit tax imposed on foreign enterprises in Vietnam in an effort to simplify the process of collection and ...

The Low Incomes Tax Reform Group (LITRG) has welcomed the confirmation in today’s Budget that it will render void assignments of income tax repayments with effect from today (15 March 2023) 1. The ...

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those ...

Deloitte says its partners pay on average more than the 30 per cent company tax rate and the firm frowns upon the use of a common tax reduction technique known as the "Everett assignment". The firm ...

The federal government has proposed extending its tax on house flippers to assignment sales, with the 12-month holding period for the flipping rule resetting once the taxpayer who entered the purchase ...