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Implications of the Income Tax Act, 2023
Bangladesh

Implications of the Income Tax Act, 2023

The Income Tax Act 2023 (hereinafter referred to as "the Act") marks a significant development in the field…

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Difference between VAT act, 1991 and VAT & SD Act, 2012
Income Tax

Difference between VAT act, 1991 and VAT & SD Act, 2012

What are the differences between provisions in the old and the new law in respect of… The differences between provisi…

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Resolving conflicts in Double Taxation
Double Taxation

Resolving conflicts in Double Taxation

Double tax conventions are an established way for States to agree at the international level on a method for reducing…

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Critical analysis of ‘Source’ and ‘Residence’ concepts
Business

Critical analysis of ‘Source’ and ‘Residence’ concepts

Income itself does not have a geographical location. It is a quantity, calculated by adding and subtracting various oth…

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International Taxation Issues
FInance

International Taxation Issues

International taxation is the study or determination of  tax  on a person or business subject to the  tax  laws  of d…

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