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

Dwi Nugroho, A.

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

Journal

Author

Dwi Nugroho, A.

Country

International

Published Date

12 October 2010

Issue

Asia-Pacific Tax Bulletin 2010 (Volume 16), No. 5

DOI

https://doi.org/10.59403/3a1pxa9

Document

Go to Tax Research Platform

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.

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