South East Asian Tax Administration Issues in the Drive to Attract Foreign Direct Investment: Is a Regional Tax Authority the Way Forward?

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dc.contributor.authorBrand, T.
dc.contributor.authorHodson, A.
dc.contributor.authorSawyer, A.J.
dc.date.accessioned2016-05-03T01:33:00Z
dc.date.available2016-05-03T01:33:00Z
dc.date.issued2015en
dc.description.abstractThe Association of South East Asian Nations (ASEAN) region is of growing importance to foreign investing New Zealand businesses. Under the umbrella of a case study focussing on Vietnam, this paper utilises interviews and phenomenology observations to ascertain the particular tax administration issues that are of concern to foreign investors. The research then explores the possibility of establishing an ASEAN-based Regional Tax Authority (RTA) as a way of alleviating such tax administration issues and, ultimately, increasing foreign investment into the ASEAN region. It is suggested that the establishment of an ASEAN RTA is the best way forward .en
dc.identifier.citationBrand, T., Hodson, A., Sawyer, A. (2015) South East Asian Tax Administration Issues in the Drive to Attract Foreign Direct Investment: Is a Regional Tax Authority the Way Forward?. eJournal of Tax Research, 13(2), pp. 438-469.en
dc.identifier.urihttp://hdl.handle.net/10092/12125
dc.language.isoen
dc.publisherUniversity of Canterbury. Department of Accounting and Information Systemsen
dc.rights.urihttps://hdl.handle.net/10092/17651
dc.subjectASEANen
dc.subjectforeign investmenten
dc.subjectinterviewsen
dc.subjectNew Zealanden
dc.subjectregional tax authorityen
dc.subjecttaxen
dc.subject.anzsrcFields of Research::38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenueen
dc.subject.anzsrcField of Research::14 - Economics::1402 - Applied Economics::140210 - International Economics and International Financeen
dc.titleSouth East Asian Tax Administration Issues in the Drive to Attract Foreign Direct Investment: Is a Regional Tax Authority the Way Forward?en
dc.typeJournal Article
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