By: Junayed A Chowdhury
Publisher: Mullick Brothers
Date of Publication: 25 February 2015
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:
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
Special Exemptions and Specific Sectors
Corporate Borrowing & Financial Instruments
Liquidation and Winding Up