Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development /: local institutions, regionalism, global systems and economic development. (2012)

• Record Type: Book
• Further Information: Note: Edited by Nolan Cormac Sharkey.
• Other Names: Sharkey, Nolan Cormac
• 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.
• Publisher Details: Place of publication not identified : Routledge
• Publication Date: 2012
• Extent: 1 online resource (320 pages), (12 illustrations)
• Subjects: 336.200951; BUSINESS & ECONOMICS / Public Finance; Taxation -- Southeast Asia; Taxation -- China; BUSINESS & ECONOMICS / Taxation / General
• Languages: English
• ISBNs: 9781136312809; 1136312803
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.