A Multilateral Tax Treaty for ASEAN -- Lessons from the Andean, Caribbean, Nordic and South Asian Nations
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Sunita Jogarajan
Abstract
ASEAN member countries recently reiterated and renewed their commitment to creating the ASEAN Economic Community. Tax has a role to play in facilitating the creation of the AEC and ASEAN member countries have committed to completing the intra-ASEAN network of bilateral tax treaties in pursuit of this goal. This paper suggests that instead of continuing with the monumental task of agreeing individual bilateral tax treaties, ASEAN member countries should learn from the experience of other regional blocs and conclude a multilateral tax treaty. The conclusion of a multilateral tax treaty would address the general problems associated with bilateral tax treaties, strengthen ASEAN’s presence in international tax relations and symbolise ASEAN’s commitment to the creation of the AEC.
©2011 Walter de Gruyter GmbH & Co. KG, Berlin/Boston
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Articles in the same Issue
- Article
- Reconceptualising the Relationship between the Mainland Chinese Legal System and the Hong Kong Legal System
- The Relationship between Mediation and Judicial Proceedings in China
- Averting Diversity: A Review of Nominations and Appointments to the Philippine Supreme Court (1988-2008)
- The ASEAN Comprehensive Investment Agreement: Realizing a Regional Community
- The Enigma of Enforceability of Investment Treaty Arbitration Awards in India
- A Multilateral Tax Treaty for ASEAN -- Lessons from the Andean, Caribbean, Nordic and South Asian Nations
- Revisiting the Role of the President during Caretaker Government in Ensuring Credible Free Elections in Bangladesh
- Reform of Charity Law in Hong Kong and Australia: What Lessons Can Be Learned from the United Kingdom?
- Book Review
- Review of The Handbook of Comparative Criminal Law
- Review of The Constitutional Law of Indonesia: A Comprehensive Overview
- Review of Law and Legal Institutions of Asia: Traditions, Adaptations and Innovations
