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November 16, 2011 | History

Taxation in ASEAN and China 1 edition

Taxation in ASEAN and China
Nolan Cormac Sharkey

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Taxation in ASEAN and China
local institutions, regionalism, global systems and economic development
edited by Nolan Cormac Sharkey

Published 2012 by Routledge in Milton Park, Abingdon, Oxon, New York, NY .
Written in English.

Table of 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.

Edition Notes

Includes bibliographical references and index.

Routledge studies in the growth economies of Asia -- 110, Routledge studies in the growth economies of Asia (2005) -- 110.


Dewey Decimal Class
Library of Congress
HJ2940.8 .T38 2012

The Physical Object

p. cm.

ID Numbers

Open Library
9780415608893, 9780203118993
LC Control Number


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November 16, 2011 Created by LC Bot import new book