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Vol 22 No 11 Nov/Dec 2017

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Changing Tax Law in East and Southeast Asia

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ISBN13: 9789041104915
ISBN: 9041104917
Published: November 1997
Publisher: Brill Academic Publishers
Format: Hardback
Price: Out of print

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.

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Some introductory remarks, T. Fuke; the perspectives for tax law in Hong Kong after July 1, 1997, Junhai Liu; an overview of the Chinese 1993 tax reform and its perspectives, Yong Zhang; the reform of the tax system concerning foreign investment in China, Zhensheng Yan; Chinese tax policy and problems of fairness in taxation, H. Vording; tax law in Korea, Tai Ro Lee; the restructuring phase of tax law in Japan - an issue of legitimacy over a more equitable and fairer system towards the twenty-first century, T. Fuke; tax law in Indonesia, H.M. Dorhout; the taxation of Taiwan towards the 21st century, Chingchang Yen; European tax policy: a national perspective, H. Vording.