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Showing 3161 - 3170 of 3834 for "Investment management and funds" with applied filters

News & Analysis

Navigating Compliance and Strategy: Analyzing Indonesia's PMK 15/2025 on Tax Audits and Its Impact on Taxpayers

01 April 2025 by Provisio Consulting

Indonesia PMK 15/2025 is an important regulation which describes the country's approach to tax audit. The PMK means "Peraturan Menteri Keuangan", which results in the Minister of Finance
News & Analysis

Investing in the semiconductor industry in Vietnam

26 March 2025 by RBA WTS Tax Vietnam

Over the past few years, Vietnam has been a key destination for high-tech companies due to the availability of natural resources, low labor costs and the plurality of incentives provided by its government for the implementation of new projects.
News & Analysis

Vietnam’s Draft Decree on Global Minimum Tax: Key Insights and Implementation Procedures

26 March 2025 by RBA WTS Tax Vietnam

On November 12, 2024, Vietnam’s Ministry of Finance initiated a public consultation on the Draft Decree that provides guidance on implementing the Resolution No. 107/2023/QH15 (“Resolution 107”). This resolution introduces additional Corporate Income Tax (“CIT”) measures, in line with the Global Anti-Base Erosion (“GloBE”) Rules.
News & Analysis

From licensing to operations: a roadmap for foreign contractors in Vietnam

26 March 2025 by RBA WTS Tax Vietnam

Vietnam’s economy and infrastructure are rapidly developing, fueling significant growth in the construction market. However, major construction projects continue to face significant challenges, particularly in securing skilled labor and high-quality materials. As a result, construction projects often rely on foreign contractors, presenting both opportunities and challenges for them.
News & Analysis

How to set up business in Vietnam

25 March 2025 by RBA WTS Tax Vietnam

Economic reforms since the launch of Đổi Mới in 1986, coupled with beneficial global trends, have helped propel Vietnam from being one of the world’s poorest nations to a middle-income economy in one generation. Between 2002 and 2021, GDP per capita increased 3.6 times, reaching almost US$3,700. The economic growth is expected to rebound to 6.5 percent in 2024, which makes Vietnam one of the most attractive destinations for foreigners who want to invest in the country.

News & Analysis

Tax Group Update January 2025

19 March 2025 by Arthur Cox

Our market-leading tax group provides high-value, fully comprehensive and commercial advice to a wide range of domestic and international clients operating in all sectors of the Irish economy, either as part of the firm’s wider legal practice or stand-alone guidance, based on our clients’ needs.
News & Analysis

Regulatory Investigative Powers & Taxpayers’ Rights

19 March 2025 by Arthur Cox

The Revenue Commissioners, amongst other regulators, have legislative powers to investigate third parties with the objective of securing evidence of a suspected breach of law. These powers have directly conflicted with the rights of taxpayers in recent times, most notably with regard to legal professional privilege and statutory limits of assessment
News & Analysis

Responding to the Public Consultation on the Tax Treatment of Interest in Ireland

19 March 2025 by Arthur Cox

Arthur Cox LLP provided a detailed response to the Irish Department of Finance, with recommendations on how to reform the rules for the taxation of interest in Ireland.
News & Analysis

Luxembourg: VAT and director's fees — end of the story in Luxembourg?

17 March 2025 by Baker McKenzie

On 22 November 2024, the Luxembourg District Court (LDC) issued its decision on a pending case on director's fees
News & Analysis

Transfer pricing niche but fundamental, says finance minister on LTPA launch

06 March 2025 by TransFair Pricing Solutions

Transfer pricing might seem like a niche topic, but it’s a fundamental part of the financial industry, said finance minister Gilles Roth during the official launch ceremony of the Luxembourg Transfer Pricing Association. The event also featured discussions on dispute resolution and OECD transfer pricing priorities, as well as a fireside chat with Luxembourg Inland Revenue director Jean-Paul Olinger.
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