• Tax

    In collaboration with a leading local accountancy firm, OBG provides an overview of the tax system, including information on corporate, sales and income taxes. Other topics include repatriation of profits, capital movements, investment incentives, Customs duties and free zones.
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Chapter | Tax from The Report: The Philippines 2016

This chapter gives a breakdown of the tax environment in the Philippines, examining new developments that include separate tax regimes offered in special economic zones, regulations governing transfer pricing and bookkeeping requirements. It also contains an interview with Marivic Españo, Chairperson and CEO, P&A Grant Thornton.

A series of reforms initiated by the administration of President Benigno Aquino III in the last few years have boosted spending on infrastructure and opened key industries to outside investors. The reforms prompted a series of upgrades to the Philippines’ credit ratings and echo initiatives taken in the region as it embarks on greater integration through the ASEAN Economic Community.

 

In June 2015 the Ministry of Economy and Finance, in partnership with the Chamber of Commerce of Djibouti, organised a conference entitled “The National Forum of the Tax System”. The presence of the highest authorities in the republic at the conference showed the great interest in and importance of this event. The objective of the conference...

 

Until 2009, Djibouti’s tax system was based on separate codes that dealt with direct and indirect taxation. In that year, however, value-added tax (VAT) was introduced, and these different codes were bundled in one single document, known as the General Tax Code (GTC). Unfortunately, due to changes to financial legislation, the GTC has not been...

Chapter | Tax from The Report: Djibouti 2016

In conjunction with JC Colas-Groupe CHD, OBG explores the taxation system, examining Djibouti’s investor-friendly environment. This chapter contains a viewpoint from Felix Emok N’Dolo, Managing Director, JC Colas-Groupe CHD.

 

Colombia is harmonising its fiscal legislation with international tax law, in particular the guidelines developed and applied by members of the OECD. With the exception of regional integration agreements, there are no legislative, executive or judicial international bodies which regulate financial matters between countries. The methods used to...

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