Escolar Documentos
Profissional Documentos
Cultura Documentos
An Introduction
to Taxation
in Asia
p.
Analysis of
Asias Tax
Rates
p.
10
Individual
Income Tax
Across Asia
p.
11
Handling Cross
Border Tax
& Finance in Asia
www.asiabriefing.com
An Introduction to Taxation
in Asia
By Edward Barbour-Lacey, Samuel Wrest and Matthew Zito, Dezan Shira & Associates
CIT
VAT
WT
Withholding Tax
IIT
4
5
HONG KONG
SINGAPORE
30
-10
32
MALAYSIA
BRUNEI
47
U.S.
+4
+17
62
64
+8
+21
GERMANY
90
-25
116
CAMBODIA
MYANMAR
+9
120
127
CHINA
The top five positions have also seen a slight change. Thailand has
moved up eight ranks overall and Cambodia has dropped 25. As a
result, Thailand is now the fifth ranked country out of the 13 and
Cambodia the sixth.
PHILIPPINES
+4
129
-3
+10
156
-23
LAOS
141
ITALY
Related Reading
THAILAND
INDIA
160
+2
INDONESIA
173
-24
VIETNAM
189
Key
Same
Country
Decliners
Country
Gainers
Country
www.asiabriefing.com/store
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Singapore
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The Philippines *
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Indonesia *
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