DEVELOPMENTS: VIETNAM: AMENDMENTS TO ENTERPRISE INCOME TAX LAW

Journal
Author
Ng, K.W.
Country
Vietnam
Published Date
Issue
Asia-Pacific Tax Bulletin 2001 (Volume 7), No. 11
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author describes the amendments in respect of timing of income receipts; deductible expenses; profit remittance tax and surtax.