The book “Corporate Tax Law and Practice” (first published in 2015 by Mullick & Brothers) is a leading practitioner’s text on the corporate tax laws of Bangladesh. The second edition of the book has been expanded with the introduction of topics on the concept of source of income, interaction between international tax and Bangladesh tax laws, dealing with the concept of permanent establishment, the problematic question of residency in view of COVID-19 and issues of tax administration. The latest edition has already been catalogued by the British Library in London, United Kingdom.
 

Table of Contents

Preface

Preface to the First Edition

About the Author

Foreword to the Second Edition

Foreword to the First Edition

Table of Contents

Table of Cases

Table of Legislations

Chapter 1

Introduction and Some Basics Concepts

Chapter 2

General Overview of Corporate Tax

Chapter 3

Concept of Total Income: Scope, Accrual and Source

Chapter 4

Computation of Total Income: Heads of Income

Chapter 5

Concept of Total Income: Unexplained Investment

Chapter 6

Concept of Total Income: Aggregating the Income

Chapter 7

Concept of Total Income: Set-off and Carry Forward of Loss

Chapter 8

Deductions and Disallowances

Chapter 9

Exemptions, Tax Deduction at Source and Specific Sectors

Chapter 10

Corporate Transactions

Chapter 11

Corporate Borrowing and Financial Instruments

Chapter 12

Liquidation and Winding Up

Chapter 13

Anti-avoidance

Chapter 14

Tax Administration

Chapter 15

Tax concepts in Flowcharts

Appendix

Index