Bangladesh

Corporate taxation

Corporate income is taxed at a 25% rate.

Transfer pricing

Statutory Regulatory Order (SRO) 161/Act/Income Tax/2014 was passed in 2012 and has been in force since 2014.

The Income-tax Ordinance, 1984, Chapter XIA

(“CHAPTER XIA” was inserted by section 45 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).

Income Tax Paripatra 2014 (i.e. interpretation issued by NBR).