ASEAN – Towards the Establishment of a Community (Corporate) Business Profits Tax

Journal
Dwi Nugroho, A.
International
Asia-Pacific Tax Bulletin 2010 (Volume 16), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The article analyses the possibility of creating a single corporate business profits tax regime for the ASEAN Community. It then goes on to propose an effective tax level and how the ensuing governing legal framework should be formulated within ASEAN.