Changing Tax Law in East and Southeast Asia

This text contains papers presented by ten specialists in the field of tax law or public finance from Japan, the Netherlands, China, South Korea, Taiwan, Indonesia and Vietnam on tax laws in those countries. After the conference, the papers were revised on the basis of discussions held at the conference which compared the various tax systems and suggested further planning or necessary reform for each country, and it is the revised papers, with an emphasis on such themes as tax structure, especially that of direct and indirect taxes, intergovernmental fiscal relationships and recent reforms to, and problems of, tax systems, that are contained in this text. This book should be relevant to legal and other tax professionals, as well as academics.