Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development /

Detalles Bibliográficos
Otros autores: Sharkey, Nolan Cormac.
Formato: eBook
Idioma:English
Fecha de publicación: London : Routledge, 2012.
Series:Routledge studies in the growth economies of Asia (2005) ; 110.
Materias:
Acceso en línea:https://recursos.uloyola.es/login?url=https://accedys.uloyola.es:8443/accedix0/sitios/ebook.php?id=134456
Tabla de Contenidos:
  • 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.