Taxation in ASEAN and China (eBook, ePUB)

Local Institutions, Regionalism, Global Systems and Economic Development
Redaktion: Sharkey, Nolan

• Format: ePub

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 320
• Erscheinungstermin: 31. Mai 2012
• Englisch
• ISBN-13: 9781136312809
• Artikelnr.: 38246681

Autorenporträt

Nolan Cormac Sharkey is Senior Lecturer at the Australian School of Taxation, University of New South Wales, Australia.

Inhaltsangabe

1. Greater China and South East Asia: A Taxing Problem? Nolan Cormac
Sharkey 2. Considering Different Approaches to Tax Law in China and ASEAN:
A Political, Philosophical and Pragmatic Rationale Nolan Cormac Sharkey 3.
China's Local Tax Regimes: Devolution, Tax Farming and Fiscal Federalism
Hans Hendrischke, Barbara Krug and Ze Zhu 4. Localization of Central
Taxation in China Nolan Cormac Sharkey 5. Tax Compliance and Administrative
Challenges: Lessons from the Philippine Experience David Chaikin and Maria
Cadiz Dyball 6. Self Assessment System in Malaysia: Performance to Date and
Challenges Ahead Ern Chen Loo and Margaret McKerchar 7. The impact of
workplace learning groups on ethical behaviour in the Indonesian Tax Office
Kate Collier, Ali Rokhman and Sherria Ayuandini 8. Tax Reform and Economic
Development in Vietnam Binh Tran-Nam 9. How history has shaped the Hong
Kong revenue regime Richard Cullen and Antonietta Wong 10. The impact of
tax incentives on economic development in Singapore and Hong Kong Stephen
Phua Lye Huat and Andrew Halkyard 11. Bilateral tax treaties and ASEAN
economic integration - current position and future prospects Sunita
Jogarajan 12. Tax Residence and Regions: Addressing South East Asian
Transnationalism through ASEAN Nolan Cormac Sharkey and Kathrin Bain 13.
The Wrap: Impact of a region's tax systems on the changing world order
Yuri Grbich, Nolan Cormac Sharkey and Edmond Wong