This chapter examines the key elements of the Philippine tax regime, featuring an interview with Marivic C Espano, Chairperson and CEO, Punonbayan & Araullo.
Tax
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Articles & Analysis | Tax laws are few and straight-forward from The Report: Abu Dhabi 2015
The federal government of the UAE has not promulgated any tax laws. Most of the individual emirates have issued corporate tax decrees, but, in practice, taxes are only imposed on oil- and gas-producing companies at rates set forth in their government concession agreements, and on branches of foreign banks at rates set out in specific tax decrees or fixed in agreements...
This chapter contains an overview of the tax framework in which local and foreign investors operate in Abu Dhabi including a look at the limited tax laws in place and an outline of the incentives available for companies in the free zones.
Hydrocarbons revenues still form the bulk of Abu Dhabi’s GDP and while falling prices are a concern, the emirate has been moving steadily towards its economic diversification targets in line with Abu Dhabi Economic Vision 2030. The past 10 years has seen the non-oil sector expand strongly on the back of business-friendly government policies, as a result of which non-oil sector growth now outpaces that of the oil sector.
Articles & Analysis | In the business: Investment incentives and tax-free zone advantages persist from The Report: Cote d'Ivoire 2015
The tax system in Côte d’Ivoire is based upon the legislation that existed at the time of the country’s independence in 1960. It has since undergone several amendments intended to take into account the country’s economic and social evolution and budgetary constraints. A powerful and qualified tax authority enforces taxpayers’ obligations.
In conjunction with KPMG, OBG explores the taxation system, examining Cote d’Ivoire’s investor-friendly environment.