By: Junayed A Chowdhury

Publisher: Mullick Brothers

Date of Publication: 25 February 2015

ISBN: 984-8272-68-2

Price: BDT 900/-

This work provides for the first time a single and comprehensive source for all lawyers advising on the law of corporate taxation in Bangladesh. The book combines chapters dealing with core topics such as taxation of income from business or profession and related business deductions with those where the law remains unclear and untested in Bangladesh, such as taxation of Islamic finace transactions, derivatives, securitization, mergers and amalgamation, and winding up and liquidation of companies.

The book also covers:

  • All the substantial decisions of the Supreme Court of Bangladesh touching upon or dealing with coprorate taxation.
  • All the important decisions of the Taxes Appellate Tribunal dealing with corporate taxation, especially, where there is no such decision of the superior courts.
  • Detailed consideration of problems and inadequacies in the present tax regime dealing with Islamic finance transactions, derivatives, securitization, mergers and amalgamation, winding up and liquidation of companies, treatment of receipts which are not necessarily income in specific cases.
  • Detailed examination of sectors such as aviation, insurance, shipping, cellular mobile operations, energy, mineral resources, power generation companies, and poultry industry.

TABLE OF CONTENTS

Introduction and Some Basic Concepts.

General Overview of Corporate Tax

Computation of Total Income: Heads of Income

Computation of Total Income: Unexplained Investment

Computation of Total Income: Aggregating the Income

Computation of Total Income: Set-off and Carry Forward of Loss

Deductions

Special Exemptions and Specific Sectors

Corporate Transactions

Corporate Borrowing & Financial Instruments

Liquidation and Winding Up

Anti-avoidance

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