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Articles 1 - 4 of 4
Full-Text Articles in Taxation-Transnational
The Adoption Of A Harmonized Tax System And Tax Policy For Asean Tax Administration, Rady Lim
The Adoption Of A Harmonized Tax System And Tax Policy For Asean Tax Administration, Rady Lim
Theses and Dissertations
The purpose of this study will seek adoption of the Harmonized Tax System (HTS) and Tax Policy for ASEAN Tax Administration to reduce a tax burden to benefit taxpayers to promote a Consolidated Strategic Action Plan (CSAP) 2025 and beyond to accelerate AEC navigation. Therefore, the study of HTS has become interesting in the context of driven legal framework of existing tax cooperation to achieve its goal. However, a policy formation of rules-based ASEAN tax system has not been adopted due to a lack of trustworthiness, confidence, and unity dealing with tax consequences to set a harmonized tax policy system …
International Finance And State Sovereignty: Global Governance In The International Tax Regime, Insop Pak
International Finance And State Sovereignty: Global Governance In The International Tax Regime, Insop Pak
Annual Survey of International & Comparative Law
This paper begins with a description of globalization and analyzes its nature and effects on the financial environment. Implications of globalization for state sovereignty are also addressed. In particular, global challenges to national fiscal sovereignty are discussed. In this context, this writing clarifies the concept of tax jurisdiction and reviews problems with the national tax systems such as double taxation, and taxpayers' cross-border arbitrage which results from the increased mobility of capital associated with financial globalization. Furthermore, an emphasis has been given to discuss the pros and cons of tax competition and harmonization. More importantly, this article attempts to search …
Transfer Pricing: Achieving Fair National Taxation Of International Transactions, Pamela L. Kayfetz, Leo B. Helzel
Transfer Pricing: Achieving Fair National Taxation Of International Transactions, Pamela L. Kayfetz, Leo B. Helzel
Annual Survey of International & Comparative Law
This article will examine the significance of transfer pricing. Further, it will review, as an example, the current national and international systems and procedures for identifying and capturing tax lost due to inaccurate transfer pricing used by two countries: the United States, as the originator and developer of much of the transfer pricing methodology, and Japan, one of the countries most actively involved in the regulation of transfer pricing and also a major trading partner of the United States. It will include a brief analysis of current issues and possible solutions to transfer pricing.
Challenges And Responses : An Analysis Of Economic Development Among Some East Asian Newly Industrializing Countries (Nics) Or Areas; The Effect Of Their Using Tax Incentive Systems To Attract Foreign Investment With Lessons From Taiwan's Tax Incentive System As An Illustration, Li Pai Chia Kuo
Theses and Dissertations
Sustained economic development since World War II was the phenomenon of the "East Asian Miracle," although the glory was tainted by the impact of the 1997 Asian financial crisis. South Korea, Taiwan, Singapore, and Hong Kong were among the East Asian Newly Industrializing Countries (NICs) who shared the phenomena but each had unique circumstances with which to deal. China, on the other hand, stagnated before the 1978 opening to the world but has improved spectacularly economically since, and retains its momentum going into the new millennium. The motive and dynamics of the East Asian economic phenomena have been studied thoroughly, …