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Vietnam’s tax authorities are watching foreign investors headquartered in popular tax havens, including Panama and the British Virgin Islands, for possible transfer pricing or tax avoidance, officials said on Wednesday.
The move came shortly after numerous Vietnamese names were found in the recent Panama Papers leak, a database of secret offshore companies that was made available to the public on Tuesday.
Vietnam’s General Department of Taxation has formed an inspection team to look into issues related to the Vietnamese names and companies revealed in the database.
In the meantime, tax haven-based investors will also come under the scrutiny of the country’s transfer pricing and tax avoidance watchdogs, according to sources from local tax agencies.
A tax haven is a place that offers foreign individuals and businesses little or no tax liability and provides little or no financial information to foreign tax authorities.
Individuals and businesses can take advantage of these places to avoid paying taxes in their home countries.
Among the most known tax havens are the Bahamas, the British Virgin Islands, Hong Kong, Cyprus, and Panama.
In 2015, British Virgin Islands-based companies were Vietnam’s eighth-biggest foreign investor, beating out the U.S., France, and Germany, according to the Foreign Investment Agency (FIA) under the Ministry of Planning and Investment.
As of the end of last year, South Korea was the country’s biggest foreign investor with a total investment of more than US$45 billion, while the British Virgin Islands took the fifth place with over $19 billion.
At the 24th notch was Cyprus, which stood above Italy, Belgium and Austria. Panama had a modest ranking at #54.
Many investors also prefer channeling investment into Vietnam from Singapore and Hong Kong, where the tax policies and business environment are preferable.
Singapore was Vietnam’s third-biggest source of foreign investment, with an influx of $35 billion as of December 31, 2015, while Hong Kong came sixth with $15 billion.
Casino Group also set up a subsidiary in Hong Kong to operate the Vietnamese business of its Big C supermarket chain, instead of the parent company in France.
This caricature shows an investor with the loss-making trick to avoid taxes.
An anti-transfer pricing expert told Tuoi Tre (Youth) newspaper on Wednesday that companies setting up subsidiaries in tax havens to avoid taxes is no news.
Vietnam currently sets corporate income tax at 20 percent, compared to the below ten percent in many tax haven countries and zero percent in Andorra and the British Virgin Islands.
Tax authorities have, in fact, kept a close watch on tax haven-based businesses for a long time, as they seem to repeatedly report losses despite rising revenue, a tax expert said.
“One common trick is that the Vietnam-based company will sell products to the subsidiary in the tax haven country at non-profit prices to avoid taxes in Vietnam,” the pundit said on condition of anonymity.
“That subsidiary will then sell the products to the third-party buyer, the profits of which are subject to little or zero taxes.”
Many major enterprises have adopted such model, investing in Vietnam via a tax haven-based unit instead of the parent entities, to enjoy the tax benefits. “In other words, this is an act of tax avoidance,” lawyer Dao Duc Trung, from the Dang Dung law firm, said.
Trung said companies can also set the selling prices between its Vietnamese and tax haven-based units so that the one in Vietnam will have no profit or even losses.
“In the end they will pay no corporate income tax in Vietnam and no tax in the tax haven either,” he said.
“The tax authorities should have solutions to fix such loopholes and increase the effectiveness of the fight against transfer pricing.”
The Panama Papers, leaked by the International Consortium of Investigative Journalists (ICIJ) from Panamanian law firm and corporate service provider Mossack Fonseca, include 11.5 million documents, some of which date back to the 1970s, that detail financial and attorney–client information for more than 214,488 offshore entities.
German newspaper Sueddeutsche Zeitung was the first to get access to the Panama Papers database after a tip-off from a source named ‘John Doe’. The newspaper then granted the ICIJ access to this resource.
The Panama Papers, first reported by the media on April 3, illustrate how wealthy individuals, including public officials, are able to keep personal financial information private.
A searchable platform of the Panama Papers database, said to be the largest ever release of information about offshore companies and the people behind them, was made available to the public on Tuesday by the ICIJ.
The Panama Papers documents, including the names of the real owners of those opaque structures, were added to an ICIJ existing database called Offshore Leaks, a report released on April 2013 that discloses details of 130,000 offshore accounts.
A search request with the keyword “Vietnam” made by Tuoi Tre Newson the ICIJ database on Wednesday morning showed the names of 189 "officers," both foreign and Vietnamese individuals and businesses.
The search results also include 19 offshore entities, 23 intermediaries and 185 addresses.
The sets of data are a combination of information revealed in both the Panama Papers and Offshore Leaks affairs.
Comments
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hacking so even when you’re not a hacker and aren’t here to purchase cards, it still can be
utilized for instructional purposes. The data board obviously accommodates information and
bulletins from the group, though also includes an “Introduction” part where users can introduce themselves to other members of the
forum. Do not use anything even remotely just like your actual name/address
or another knowledge when signing up at these boards.
Discuss alternative ways to monetize your web sites and
other methods to generate income online. Post your cracking tutorials
and different methods which you know, share with Dr.Dark Forum customers.
Sign up for our newsletter and learn to shield your computer from threats.
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somewhat small tabs containing the ads are animated near the
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might also use your Google+ account to login. Although it requires
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Thread which consists of sellers who have been verified by
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A few days later, it was introduced that six more suspects had been arrested on charges linked to promoting stolen credit
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Latest and greatest exploits, vulnerabilities, 0days, and so forth.
discovered and shared by different hackers here.
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Starting with the user-interface, a lot of the top-half display screen is
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The part also contains news from around the globe associated to hacking so even if
you’re not a hacker and aren’t here to buy playing
cards, it nonetheless can be utilized for educational purposes.
The information board obviously contains data and bulletins from the staff, although also consists of an “Introduction” part where customers can introduce themselves to other members of the forum.
Do not use anything even remotely similar to your actual name/address or any other
knowledge when signing up at these forums.
Discuss alternative ways to monetize your web sites and different methods to generate
income online. Post your cracking tutorials and other methods which you know, share with Dr.Dark Forum customers.
Sign up for our publication and learn to defend your computer
from threats.
The forum statistics haven’t been mentioned
and hence it’s not clear how many members, posts, threads or messages the Forum consists of.
You can submit or get ccv, hacked paypal accounts, hacked different accounts, fb accounts, bank card, checking account, hosting account and far more all freed from change.
Share your cardable websites and it's strategies on tips on how to
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counting daily please upgrade to VIP. Get the most recent carding tutorials and
discover methods to card successfully!
So, despite the very fact that it doesn’t have hundreds of registrations its member depend
stands at about 7000. It also has a singular, spam-free advert interface,
you aren’t bombarded with adverts like other boards, somewhat small tabs containing the
ads are animated near the thread names which isn’t that intrusive.
The forum also has a support-staff which can be reached through Jabber.
And as for registration, it’s completely free and you can also use your Google+ account
to login. Although it requires no separate registration and
hence if you have your accounts on A-Z World Darknet Market, the same credentials can be used to
login to the discussion board as well. The discussion board doesn’t appear to
offer an Escrow thread, though the market does for trades done by
way of the marketplace.
Thread which consists of sellers who have been verified
by the forum administration. Hence, shopping for from these group of distributors on the
discussion board is safest. The Unverified ads thread is
where any person can submit ads about his/her products and the forum doesn’t guarantee security or legitimacy or these trades/vendors.
These are sometimes the forms of trades you need to use the Escrow with.
A few days later, it was announced that six more suspects had
been arrested on charges linked to selling stolen credit card data, and the identical seizure discover appeared on extra carding
boards. Trustworthy carding forums with good cards, and energetic members are a rarity,
and it’s pretty hard deciding on that are
the trusted and best ones out of the hundreds out there.
Russia arrested six individuals today, allegedly a half of a
hacking group involved in the theft and promoting of stolen credit
cards. CardVilla is a carding discussion board with 92,137 registered members and 19,
230 particular person messages posted till date.
Latest and best exploits, vulnerabilities, 0days,
and so forth. found and shared by different hackers right here.
Find all of the instruments and gear such
as backdoors, RATs, trojans and rootkits
here. You must be outfitted to gain access to systems utilizing malware.
To unlock this part with over 70,000+ content and counting
day by day please upgrade to VIP. Carding boards are web sites used to exchange data and technical savvy about the illicit trade of stolen credit or debit card account information.
Now I by no means could declare these to be the ultimate greatest, ultimate underground bank card
forum , but they positive top the charts in phrases of a ranking
system.
Carding Team is another forum which although doesn’t boast tens of millions of users as some of the different choices on this listing do, nonetheless manages to cater to
what most customers seek for on such a website. ”
thread which lists a selection of advertisements from vendors
who’ve proved their reputation on the market. Bottomline, I’ve gone by way of its posts corresponding to Carding fundamentals, safety tips for starters and so
on. and it appears the individuals there do know what they’re talking about,
atleast most of them, so yeah take your time over there.
Starting with the user-interface, many of the top-half display is bombarded with advertisements and featured listings, which clearly
the advertisers need to pay the discussion board for.
In reality, the very bottom of the forum is what’s more helpful than the highest of it.
Show off your profitable carded web sites with screenshots here.To unlock this part with over 5,000+ content material
and counting day by day please upgrade to VIP.
Grab the most recent instruments and programs to help you card
successfully! To unlock this section with
over 50,000+ content and counting every day please upgrade to VIP.
Discuss anything associated to carding the online,
news, assist, common discussions.To unlock this section with over one hundred twenty,000+ content material and counting daily please
upgrade to VIP.
The section additionally accommodates news from around the world related to hacking so even when you’re not a hacker and aren’t right here to purchase cards, it nonetheless can be utilized for educational functions.
The data board clearly incorporates information and announcements from the
group, although additionally consists of an “Introduction”
section the place users can introduce themselves to different members
of the forum. Do not use anything even remotely much
like your actual name/address or any other data when signing up
at these forums. Discuss other ways to monetize your websites and
other methods to make money online. Post your cracking tutorials
and other methods which you realize, share with Dr.Dark
Forum customers. Sign up for our publication and discover ways to protect your laptop from
threats.
The forum statistics haven’t been mentioned and therefore it’s not clear how many
members, posts, threads or messages the Forum consists of.
You can publish or get ccv, hacked paypal accounts, hacked different accounts, fb accounts,
credit card, checking account, internet hosting account and rather more all free
of change. Share your cardable websites and it is strategies on the method to card them right here.To unlock
this part with over 10,000+ content and counting daily please upgrade to VIP.
Get the latest carding tutorials and learn how to card successfully!
So, despite the actual fact that it doesn’t have
thousands of registrations its member rely stands at about 7000.
It also has a singular, spam-free ad interface, you aren’t bombarded with advertisements like different boards, rather small tabs containing the adverts are animated close
to the thread names which isn’t that intrusive.
The discussion board additionally has a support-staff which can be
reached by way of Jabber. And as for registration,
it’s completely free and you can also use your Google+ account to login. Although it requires no separate registration and therefore in case you have your accounts on A-Z World Darknet
Market, the same credentials can be utilized to login to the forum as properly.
The forum doesn’t appear to offer an Escrow
thread, though the marketplace does for trades done through the marketplace.
Thread which consists of sellers who've been verified by the forum administration. Hence, shopping for from these group of distributors on the forum is safest.
The Unverified ads thread is the place any consumer can post adverts about his/her merchandise
and the forum doesn’t guarantee safety or legitimacy
or these trades/vendors. These are typically the types of trades
you can use the Escrow with.
A few days later, it was introduced that six more suspects had been arrested on costs linked to promoting stolen credit
card information, and the identical seizure discover appeared on extra carding
boards. Trustworthy carding forums with good cards, and active members are a
rarity, and it’s fairly exhausting deciding on which are the trusted and greatest ones out of the hundreds available.
Russia arrested six folks today, allegedly a part of a hacking group involved in the theft and
selling of stolen credit cards. CardVilla is
a carding forum with 92,137 registered members and 19,230 particular
person messages posted until date.
Latest and greatest exploits, vulnerabilities, 0days, and so forth.
found and shared by different hackers here. Find all the
tools and gear such as backdoors, RATs, trojans and
rootkits right here. You need to be outfitted to gain entry to
techniques utilizing malware.
To unlock this section with over 70,000+ content material and
counting every day please upgrade to VIP. Carding boards are
websites used to change data and technical savvy concerning the illicit trade of stolen credit or debit card account
data. Now I certainly not might claim these to be the last word finest, final underground bank card forum ,
however they positive high the charts in terms of a ranking system.
Carding Team is another forum which although doesn’t boast tens of millions of customers as a few of the other
options on this list do, still manages to cater
to what most users search for on such a
web site. ” thread which lists numerous advertisements
from distributors who’ve proved their status on the marketplace.
Bottomline, I’ve gone via its posts similar to Carding fundamentals, safety ideas for starters etc.
and it seems the folks there do know what they’re speaking about, atleast most
of them, so yeah take your time over there.
Starting with the user-interface, most of the top-half
display is bombarded with advertisements and featured listings, which clearly the advertisers
should pay the discussion board for. In reality, the very
bottom of the forum is what’s extra useful than the top of it.
Show off your profitable carded websites with screenshots here.To unlock
this section with over 5,000+ content material and counting day by day please upgrade to VIP.
Grab the newest instruments and applications that will help you card successfully!
To unlock this part with over 50,000+ content and counting every day please improve to VIP.
Discuss something associated to carding the net,
news, help, general discussions.To unlock this section with over one hundred twenty,000+ content material and counting daily please improve to
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- US FULLZ INFO = $40 per 1 (buy >10 with price $30 per 1).
***** CCV UK:
- UK CARD NORMAL = $2,1 per 1 (buy >5 with price $3 per 1).
- UK MASTER CARD = $3,5 per 1 (buy >5 with
price $2.5 per 1).
- UK VISA CARD = $3 per 1 (buy >5 with price $2.5 per 1).
- UK AMEX CARD = $4,5 per 1 (buy >5 with price $4 per 1).
$6,2
- UK CARD WITH DOB = $15 per 1 (buy >5 with price $14 per 1).
- UK WITH BIN = $10 per 1 (buy >5 with price $9 per 1).
- UK WITH BIN WITH DOB = $25 per 1 (buy >20 with
price $22 per 1).
- UK FULLZ INFO = $40 per 1 (buy >10 with price $35 per 1).
***** CCV AU:
- AU MASTER CARD = $5.5 per 1 (buy >5 with price $5 per
1).
- AU VISA CARD = $5.5 per 1 (buy >5 with price $5 per 1).
- AU AMEX CARD = $8.5 per 1 (buy >5 with price $8 per 1).
- AU DISCOVER CARD = $8.5 per 1 (buy >5 with price $8 per 1).
***** CCV CA:
- CA MASTER CARD = $6 per 1 (buy >5 with price $5 per 1).
- CA VISA CARD = $6 per 1 (buy >5 with price $5 per 1).
- CA VISA BUSINESS = $14 per 1 (buy >5 with price $13 per 1).
-------------CONTACT-----------------------
WEBSITE : >>>>>>Ccgood⁎ Best
----- HERE COMES THE PRICE LIST -----------
***** CCV US:
- US MASTER CARD = $2,3 per 1 (buy >5 with price $3 per 1).
- US VISA CARD = $2,2 per 1 (buy >5 with price
$2.5 per 1).
- US AMEX CARD = $4 per 1 (buy >5 with price $2.5 per 1).
- US DISCOVER CARD = $3,7 per 1 (buy >5 with price
$3.5 per 1).
- US CARD WITH DOB = $15 per 1 (buy >5 with price
$12 per 1).
- US FULLZ INFO = $40 per 1 (buy >10 with price $30 per 1).
***** CCV UK:
- UK CARD NORMAL = $2,2 per 1 (buy >5 with price $3 per 1).
- UK MASTER CARD = $3,5 per 1 (buy >5 with price $2.5 per 1).
- UK VISA CARD = $2,7 per 1 (buy >5 with price $2.5 per 1).
- UK AMEX CARD = $3,2 per 1 (buy >5 with price $4 per 1).
$3,5
- UK CARD WITH DOB = $15 per 1 (buy >5 with price $14 per 1).
- UK WITH BIN = $10 per 1 (buy >5 with price $9 per 1).
- UK WITH BIN WITH DOB = $25 per 1 (buy >20 with price $22 per 1).
- UK FULLZ INFO = $40 per 1 (buy >10 with price $35 per 1).
***** CCV AU:
- AU MASTER CARD = $5.5 per 1 (buy >5 with price $5 per 1).
- AU VISA CARD = $5.5 per 1 (buy >5 with price $5 per 1).
- AU AMEX CARD = $8.5 per 1 (buy >5 with price $8 per 1).
- AU DISCOVER CARD = $8.5 per 1 (buy >5 with price $8 per 1).
***** CCV CA:
- CA MASTER CARD = $6 per 1 (buy >5 with price $5 per 1).
- CA VISA CARD = $6 per 1 (buy >5 with price $5 per 1).
- CA VISA BUSINESS = $14 per 1 (buy >5 with price $13 per 1).