Open Access

Downloads

Download data is not yet available.

Abstract

Public private partnership is considered as a solution to improve the quality of infrastructure and public services in our country. The Party and State have also affirmed that appropriate incentives are needed to develop this model, including corporate income tax incentives. However, there is still disagreements between the investment law and the tax law on this issue. The paper will clarify the current corporate income tax incentives for public private partnership projects, assess compatibility with the investment law, thereby presenting personal perspectives about the revision of Corporate Income Tax Law to be consistent with Decree 63/2018/NĐ- CP so as to attract investors to engage in the model.


 



Author's Affiliation
Article Details

Issue: Vol 2 No 2 (2018)
Page No.: 5-11
Published: Dec 30, 2018
Section: Research article
DOI: https://doi.org/10.32508/stdjelm.v2i2.507

 Copyright Info

Creative Commons License

Copyright: The Authors. This is an open access article distributed under the terms of the Creative Commons Attribution License CC-BY 4.0., which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.

 How to Cite
Nhu, C. T. T. (2018). Law on corporate income tax incentives for public private partnership projects. Science & Technology Development Journal - Economics - Law and Management, 2(2), 5-11. https://doi.org/https://doi.org/10.32508/stdjelm.v2i2.507

 Cited by



Article level Metrics by Paperbuzz/Impactstory
Article level Metrics by Altmetrics

 Article Statistics
HTML = 62 times
Download PDF   = 168 times
Total   = 168 times