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Title Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development / edited by Nolan Cormac Sharkey
Published Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2012

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Description 1 online resource
Series Routledge studies in the growth economies of Asia ; 110
Routledge studies in the growth economies of Asia (2005) ; 110.
Contents Greater China and South East Asia : a taxing problem? / Nolan Cormac Sharkey -- Considering different approaches to tax law in China and ASEAN : a political, philosophical and pragmatic rationale / Nolan Cormac Sharkey -- China's local tax regimes : devolution, tax farming and fiscal federalism / Hans Hendrischke, Barbara Krug and Ze Zhu -- Localization of central taxation in China / Nolan Cormac Sharkey -- Tax compliance and administrative challenges : lessons from the Philippine experience / David Chaikin and Maria Cadiz Dyball -- Self assessment system in Malaysia : performance to date and challenges ahead / Ern Chen Loo and Margaret McKerchar -- The impact of workplace learning groups on ethical behaviour in the Indonesian tax office / Kate Collier, Ali Rokhman and Sherria Ayuandini -- Tax reform and economic development in Vietnam / Binh Tran-Nam -- How history has shaped the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- The impact of tax incentives on economic development in Singapore and Hong Kong / Stephen Phua Lye Huat and Andrew Halkyard -- Bilateral tax treaties and ASEAN economic integration : current position and future prospects / Sunita Jogarajan -- Tax residence and regions : addressing South East Asian transnationalism through ASEAN / Nolan Sharkey and Kathrin Bain -- The wrap : impact of a region's tax systems on the changing world order / Yuri Grbich, Nolan Cormac Sharkey and Edmond Wong
Summary China and the ASEAN region have risen rapidly to a position of immense economic significance in the global economy. Academics, policy makers and businesses are all keen to understand more about taxation in China and ASEAN, and this work seeks to address this key issue by providing a comprehensive overview of the many often mentioned but little understood challenges of doing business in the region
Bibliography Includes bibliographical references and index
Notes Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force. WlAbNL
Print version record
Subject Taxation -- Southeast Asia
Taxation -- China
BUSINESS & ECONOMICS -- International -- Taxation.
Taxation
China
Southeast Asia
Form Electronic book
Author Sharkey, Nolan Cormac
ISBN 9781136312816
1136312811
9781136312809
1136312803
9781136312762
1136312765
9781138851801
1138851809