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