Policy analysis // Perkumpulan PRAKARSA






Anticipating Tax War in the ASEAN Economic Lntegration Era: Competition Might Be Worse Off Following the ASEAN Economic Community
Август 2015
Setyo Budiantoro

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Abstract

Highlights :

1. Excessive tax incentives could potentially trigger “tax war” between neighboring countries.
2. Integration of the ASEAN Economic Community (AEC) could potentially trigger “race to the bottom”, as in the European Union and African regions.
3. Agreement among ASEAN countries'governments is crucial in order to keep the tax rate at a reasonable level that does not inflict to lose-lose situation for all ASEAN countries.

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  • Eye Icon 1002 views
  • Download Icon 459 downloads
Metrics Icon 1002 views  //  459 downloads