Matches in SemOpenAlex for { <https://semopenalex.org/work/W4236075698> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W4236075698 endingPage "10" @default.
- W4236075698 startingPage "1" @default.
- W4236075698 abstract "Abstract This article indicates how tax legislations, both in direct and indirect fields, of ASEAN countries should be harmonized. With respect to direct taxation, the issue of direct tax rates harmonization - personal income tax and corporate income tax - will firstly be discussed. Further, I will look into how the personal income tax treatment on a resident exercising the free movement of skilled labour should be. In addition, how to enhance the network of tax treaties between ASEAN Member States and withholding tax levied on cross-border transaction will also be described. As regards indirect taxation, I will consider to what extent such the consumption tax systems as VAT and GST in each ASEAN countries could be in accordance with each other. Finally, what challenges over tax harmonization in ASEAN can be will be noted. The majority of the discussions above will be based upon the tax harmonization and coordination already conducted within the EU." @default.
- W4236075698 created "2022-05-12" @default.
- W4236075698 creator A5012251017 @default.
- W4236075698 date "2017-04-22" @default.
- W4236075698 modified "2023-09-26" @default.
- W4236075698 title "HARMONIZATION OF TAX LEGISLATION OF THE ASEAN COMMUNITY" @default.
- W4236075698 doi "https://doi.org/10.33369/ubelaj.v1i1.1331" @default.
- W4236075698 hasPublicationYear "2017" @default.
- W4236075698 type Work @default.
- W4236075698 citedByCount "0" @default.
- W4236075698 crossrefType "journal-article" @default.
- W4236075698 hasAuthorship W4236075698A5012251017 @default.
- W4236075698 hasBestOaLocation W42360756981 @default.
- W4236075698 hasConcept C100001284 @default.
- W4236075698 hasConcept C105639569 @default.
- W4236075698 hasConcept C111326686 @default.
- W4236075698 hasConcept C113216237 @default.
- W4236075698 hasConcept C121332964 @default.
- W4236075698 hasConcept C144133560 @default.
- W4236075698 hasConcept C155202549 @default.
- W4236075698 hasConcept C162324750 @default.
- W4236075698 hasConcept C18547055 @default.
- W4236075698 hasConcept C193681711 @default.
- W4236075698 hasConcept C199360897 @default.
- W4236075698 hasConcept C24890656 @default.
- W4236075698 hasConcept C2776082968 @default.
- W4236075698 hasConcept C2776462828 @default.
- W4236075698 hasConcept C2779962950 @default.
- W4236075698 hasConcept C41008148 @default.
- W4236075698 hasConcept C51303962 @default.
- W4236075698 hasConcept C514942387 @default.
- W4236075698 hasConcept C551662922 @default.
- W4236075698 hasConcept C55214782 @default.
- W4236075698 hasConcept C557009689 @default.
- W4236075698 hasConcept C74939039 @default.
- W4236075698 hasConcept C75949130 @default.
- W4236075698 hasConceptScore W4236075698C100001284 @default.
- W4236075698 hasConceptScore W4236075698C105639569 @default.
- W4236075698 hasConceptScore W4236075698C111326686 @default.
- W4236075698 hasConceptScore W4236075698C113216237 @default.
- W4236075698 hasConceptScore W4236075698C121332964 @default.
- W4236075698 hasConceptScore W4236075698C144133560 @default.
- W4236075698 hasConceptScore W4236075698C155202549 @default.
- W4236075698 hasConceptScore W4236075698C162324750 @default.
- W4236075698 hasConceptScore W4236075698C18547055 @default.
- W4236075698 hasConceptScore W4236075698C193681711 @default.
- W4236075698 hasConceptScore W4236075698C199360897 @default.
- W4236075698 hasConceptScore W4236075698C24890656 @default.
- W4236075698 hasConceptScore W4236075698C2776082968 @default.
- W4236075698 hasConceptScore W4236075698C2776462828 @default.
- W4236075698 hasConceptScore W4236075698C2779962950 @default.
- W4236075698 hasConceptScore W4236075698C41008148 @default.
- W4236075698 hasConceptScore W4236075698C51303962 @default.
- W4236075698 hasConceptScore W4236075698C514942387 @default.
- W4236075698 hasConceptScore W4236075698C551662922 @default.
- W4236075698 hasConceptScore W4236075698C55214782 @default.
- W4236075698 hasConceptScore W4236075698C557009689 @default.
- W4236075698 hasConceptScore W4236075698C74939039 @default.
- W4236075698 hasConceptScore W4236075698C75949130 @default.
- W4236075698 hasIssue "1" @default.
- W4236075698 hasLocation W42360756981 @default.
- W4236075698 hasOpenAccess W4236075698 @default.
- W4236075698 hasPrimaryLocation W42360756981 @default.
- W4236075698 hasRelatedWork W1549248880 @default.
- W4236075698 hasRelatedWork W2568461602 @default.
- W4236075698 hasRelatedWork W2784742778 @default.
- W4236075698 hasRelatedWork W2892725794 @default.
- W4236075698 hasRelatedWork W2951387319 @default.
- W4236075698 hasRelatedWork W3124009939 @default.
- W4236075698 hasRelatedWork W3124052027 @default.
- W4236075698 hasRelatedWork W3149768292 @default.
- W4236075698 hasRelatedWork W4236075698 @default.
- W4236075698 hasRelatedWork W653241819 @default.
- W4236075698 hasVolume "1" @default.
- W4236075698 isParatext "false" @default.
- W4236075698 isRetracted "false" @default.
- W4236075698 workType "article" @default.