Campaign paper

Pharmaceutical TRIPS waiver must be extended for LDC WTO is going to introduce the pharmaceutical patent protection under Trade Related Aspects of Intellectual Property Rights (TRIPS)  agreement in January 2016. It means the pledged special waiver on TRIPS for LDC (Least Developed Countries), including Bangladesh,  expires by 31st December 2015. TRIPS...

Value Added Tax (VAT) is an indirect tax on the consumption of goods and services. It is imposed on a product or service whenever value is added at a stage of production and at final sale. The amount of VAT that the user pays is the cost of the...

Black money indicates the accumulation of income which is not figured in the account book. It is the aggregated income which are taxable but not reported to the tax authority. That’s why it can be termed as hidden money. As a result ‘black money’ can not legally take part in...

Illicit Financial Flows and Bangladesh Perspective Illicit financial flows are cross-border transfer of funds that are illegally earned, transferred or utilized. It can be generated in a many different ways that are not revealed in national accounts or balance of payments figures. And it includes trade mispricing, bribery, money laundering, crimes,...

The weakness of tax administration in Bangladesh is a poor tax collection management. The largest part of the underground economic activities is the tax hiding or evasion by the Multi National Companies (MNC). The capital flight of MNCs occurs through transfer pricing or shifting the money to their head...