Economic and business activities in Mongolia are regulated by a variety of laws, principally the Company Law of 2011, the Civil Code of 2002, the new Investment Law of 2013 (replacing the Law on Foreign Investment of 1993), and the Law on the Regulation of Foreign Investment in Entities Operating in Strategic Sectors of 2012. Currently,...
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Articles & Analysis | Paying their dues: An introduction to founding a firm and paying taxes in Mongolia from The Report: Mongolia 2014
Interviews & Viewpoints | OBG talks to Peter Markey, Partner, Ernst & Young from The Report: Mongolia 2014
How does Mongolia’s corporate tax structure compare to other developing countries in the region?
Chapter | Tax & Accounting from The Report: Mongolia 2014
Featuring a tax and accounting interview with OBG partner Peter Markey of Ernst & Young, this chapter offers guidance on the local tax system to those interested in opening a firm or investing in Mongolia.
Since the country’s transition from communism two decades ago, the Mongolian economy has experienced rapid liberalisation. Sectors including ICT and insurance are expanding quickly and, while the mining sector has been responsible for making Mongolia a rising star in the global economy, there is great potential for further growth in all economic sectors.
Articles & Analysis | Evolving environment: Changes to the tax system and regulations for potential investors from The Report: Indonesia 2014
The Indonesian tax system continues to evolve but for several years has been mainly based on three primary tax laws: the General Tax Provisions and Procedures Law, the Income Tax Law, and the Value-Added Tax (VAT) and Luxury Sales Tax (LST) Law. These tax laws are routinely amended to accommodate the country’s rapidly changing business...
Interviews & Viewpoints | Ay-Tjhing Phan, Tax Leader, PwC Indonesia, on optimising potential from The Report: Indonesia 2014
Indonesia has the potential to be Asia’s economic star of the next decade. That its long-term future is sound and promising despite the challenges is confirmed by the views of some 500 prominent business leaders, polled in PwC’s APEC CEO survey 2013. Indonesia is emerging as one of their top investment destinations. Even so, Indonesia needs balance, coordination and...