This chapter examines new developments in Myanmar’s tax code, including the Union Tax Law 2015 and the self-assessment system. It also contains a viewpoint from U Win Thin, Chairman, Win Consulting.
Tax
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Many have hailed Myanmar’s recent economic, political and social restructuring as ground breaking, and for good reason. In a relatively short period the country’s economy has gone from being largely isolated to being a focal point for foreign investment.
Articles & Analysis | Peru tax and Customs regulations from The Report: Peru 2016
CORPORATE INCOME TAX: Companies incorporated in Peru are considered domiciled entities for income tax purposes and are subject to an income tax rate of 28% (2016), 27% (2017-18) and 26% (as of 2019) on net taxable income determined on a worldwide basis. Branches, agencies and permanent...
Interviews & Viewpoints | Orlando Marchesi, Lead Partner, Tax and Legal, PwC Peru: Interview from The Report: Peru 2016
What are the most important aspects of the removal of the capital gains tax and the fiscal incentives recently introduced to increase liquidity?
This chapter provides an overview of the Peruvian tax regime, covering areas of particular interest to investors such as individual and corporate income tax, capital gains regulations, stability agreements, Customs regulations and other investor considerations. This chapter contains an interview with Orlando Marchesi, Lead Partner, Tax and Legal, PwC Peru.
After a difficult 2015, marked by lower commodity prices and reduced export revenues, Peru is on track to begin economic recovery in 2016, with increased mineral output set to drive much of its rebound. The IMF forecasts growth to rise to 3.3% in 2016, up from an estimated 2.5% in 2015.