Umfang:
1 online resource (321 pages)
Ausgabe:
1st ed.
ISBN:
9780415608893
,
9781136312816
Serie:
Routledge Studies in the Growth Economies of Asia Series
Inhalt:
This book gathers a cross-disciplinary group of imminent scholars who have focussed their research on Tax in ASEAN and China and traverses a wide range of regional issues and jurisdictions
Anmerkung:
Cover -- Title -- Copyright -- Contents -- List of figures and tables -- About the editor -- Notes on contributors -- Preface -- Acknowledgements -- 1 Greater China and South East Asia: a taxing problem? -- 2 Considering different approaches to tax law in China and ASEAN: a political, philosophical and pragmatic rationale -- 3 China's local tax regimes: devolution, tax farming and fiscal federalism -- 4 Localization of central taxation in China -- 5 Tax compliance and administrative challenges: lessons from the Philippine experience -- 6 Self-assessment system in Malaysia: performance to date and challenges ahead -- 7 The impact of workplace learning groups on ethical behaviour in the Indonesian Tax Office -- 8 Tax reform and economic development in Vietnam -- 9 How history has shaped the Hong Kong revenue regime -- 10 The impact of tax incentives on economic development in Singapore and Hong Kong -- 11 Bilateral tax treaties and ASEAN economic integration: current position and future prospects -- 12 Tax residence and regions: addressing South East Asian transnationalism through ASEAN -- 13 The wrap: impact of a region's tax systems on the changing world order -- Bibliography -- Index
Weitere Ausg.:
Print version Sharkey, Nolan Taxation in ASEAN and China Oxford : Taylor & Francis Group,c2012 ISBN 9780415608893
Sprache:
Englisch
Schlagwort(e):
Electronic books
URL:
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