ºÝºÝߣ

direct tax tax reform value added tax vat transfer pricing alp goods & service tax indirect tax international taxation profit shifting oecd model un model income tax arms' length principle ipsas cash ipsas government accounting standards accounting standards accrual ipsas modified cash ipsas cash flow statement gst accounting policies assets liabilities governance reform indirect tax reform e-governance commercial taxes bpr business process reengineering tax policy reform double taxation anti avoidance arm length principle tp customs excise mat wealth tax direct tax code corporate tax dtc general sales tax sales tax