Vertex Chambers

By: Junayed A Chowdhury

Publisher: University Press Limited (UPL)

Date of Publication: 22 December 2021

ISBN: 978-984-506-387-6

Price: BDT 3000/-

This book was first published in 2015 by Mullick & Brothers and is a leading practitioner’s text on the corporate tax laws of Bangladesh. The second edition has expanded the previous edition’s work by introducing topics on the concept of source of income, interaction between international tax and Bangladesh tax laws dealing with concept of permanent establishment, the problematic question of residency in view of Covid-19 and issues of tax administration. The second edition has already been catalogued by the British Library, London, United Kingdom. Orders may be placed through UPL’s website (http://www.uplbooks.com/book/corporate-tax-law-practice) or UPL’s Facebook page (https://www.facebook.com/uplbooks/).

The book covers the following topics –

Chapter 1 – Introduction and Some Basic concepts

Chapter 2 – General Overview of Corporate Tax

Chapter 3 – Concept of Total Income: Scope, Accrual and Source

Chapter 4 – Computation of Total Income: Heads of Income

Chapter 5 – Concept of Total Income: Unexplained Investment

Chapter 6 – Concept of Total Income: Aggregating the Income

Chapter 7 – Concept of Total Income: Set-off and Carry Forward of loss

Chapter 8 – Deductions and Disallowances

Chapter 9 – Exemptions, Tax Deduction at Source and Specific Sectors

Chapter 10 – Corporate Transactions

Chapter 11 – Corporate Borrowing and Financial Instruments

Chapter 12- Liquidation and winding up

Chapter 13- Anti-avoidance

Chapter 14- Tax Administration

Chapter 15 – Tax Concepts in Flowcharts