Bhutan

Introduction to Double Taxation Agreements (DTAs)Double Taxation Agreements (DTAs) represent critical instruments in international tax law, designed to resolve issues arising from the potential for double taxation of income that is sourced from different...

Introduction to VAT and Sales Tax in BhutanValue Added Tax (VAT) and Sales Tax are crucial components of Bhutan's tax system that play significant roles in the economy and the generation of government revenue. At its core, VAT is a consumption tax levied on the value...

Introduction to Personal Income Tax in BhutanThe personal income tax system in Bhutan plays a vital role in the nation's economic framework and governance. It serves as a significant source of revenue for the government, facilitating the funding of various public...

Introduction to Corporate Income Tax in Bhutan Corporate income tax plays a pivotal role in the fiscal framework of Bhutan, functioning as a primary source of revenue that supports the country's economic development. Instituted to ensure that businesses contribute...