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The Resource Asian voices : BEPS and beyond

Asian voices : BEPS and beyond

Label
Asian voices : BEPS and beyond
Title
Asian voices : BEPS and beyond
Contributor
Subject
Language
eng
Summary
The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has, thus far, mostly been an OECD-driven project. The Asia-Pacific region poses unique challenges in its great diversity of economic development, as well as cultural and legal traditions. The majority of the countries in the region are non-OECD, non-G20 developing countries. For these developing countries, the BEPS changes will bring added challenges at a time when their economies are rapidly transforming and they are in the midst of absorbing and legislating pre-existing international tax principles and modernizing their tax administration. This book aims to fill a void in the BEPS debate where the Asian perspective and the impact of the unique conditions in the region on the outcome of the BEPS Project may not have been adequately articulated or considered. It takes the form of a series of analyses, commentaries and case studies, grouped along geographic, industry and thematic lines, critically examining the implications of the BEPS Project for the region
Index
no index present
Language note
English
Literary form
non fiction
Label
Asian voices : BEPS and beyond
Instantiates
Publication
Contents
  • Chapter 1: The OECD/G20 project on base erosion and profit shifting
  • Saint-Amans, P.
  • ; p. 3-8
  • Chapter 2: The action plan on BEPS
  • IBFD
  • ; p. 9-67
  • Chapter 3: BEPS and tax administrations
  • Lennard, M.
  • ; p. 71-112
  • Chapter 4: Tax administration and BEPS implementation in Asia
  • Shome, P.
  • ; p. 113-122
  • Chapter 5: China: international taxation in the post-BEPS era
  • Tizhong, L.
  • Hanli, L.
  • ; p. 123-130
  • Chapter 6: A commentary on the BEPS project and its influence on developing countries
  • Jacinto-Henares, K.
  • ; p. 131-145
  • Chapter 7: BEPS challenges in Asia and Australia's response
  • Konza, M.
  • Thomson, R.
  • ; p. 147-170
  • Chapter 8: BEPS Action Plan at the implementation stage - an Indonesian perspective
  • Hutagaol, J.
  • ; p. 171-178
  • Chapter 9: Malaysia's response to BEPS
  • Abdul Hamid, N.A.
  • ; p. 179-185
  • Chapter 10: Taxation and BEPS - Singapore's perspective
  • Geok Lee, E-T.
  • Yuan, Y.S.
  • Siu Ching,C.W.
  • ; p. 187-197
  • Chapter 11: Thailand and the ongoing BEPS debate
  • Mongkhonvanit, P.
  • Sangasubana, P.
  • Tungboriboonrat, C.
  • ; p. 199-228
  • Chapter 12: The impact of the BEPS and tax information exchange projects on regional cooperation amongst Asia-Pacific tax authorities
  • Araki, S.
  • ; p. 229-248
  • Chapter 13: Global tax policy post-BEPS and the perils of the silk road
  • Tavares, R.J.S.
  • Owens, J.
  • ; p. 251-283
  • Chapter 14: Impact of BEPS actions on theoretical and legal frameworks
  • Masui, Y.
  • ; p. 285-295
  • Chapter 15: Some thoughts on the BEPS proposals to control treaty abuse
  • Cooper, G.S.
  • ; p. 297-320
  • Chapter 16: Action 14: making dispute resolution mechanisms more effective - an Asian perspective
  • Butani, M.
  • ; p. 321-364
  • Chapter 17: An academic viewpoint on some fundamental aspects of the BEPS project
  • Cui, W.
  • ; p. 365-370
  • Chapter 18: BEPS in Australia
  • Walker, J.
  • ; p. 373-399
  • Chapter 19: China's response to the BEPS recommendations and the impact on taxpayers
  • Ng, P.
  • Smith, D.
  • ; p. 401-428
  • Chapter 20: Is BEPS changing the taxation landscape in Hong Kong?
  • Smith, D.
  • Tsang, A.
  • ; p. 429-442
  • Chapter 21: The Mekong region: Cambodia, Laos, Myanmar, Thailand and Vietnam
  • Sheehan, J.
  • ; p. 443-458
  • Chapter 22: Indonesia - responses to BEPS
  • Pierre, A.
  • Hoo, I.
  • ; p. 459-472
  • Chapter 23: Korea - early mover on BEPS, more to come
  • Nam, T-Y.
  • Lee, H.
  • Sung, K.
  • ; p. 473-495
  • Chapter 24: BEPS through Singapore's lens
  • Chung-Sim, S.M.
  • Wong.H.Y.
  • ; p. 497-521
  • Chapter 25: Taiwan: international taxation in the post-BEPS era
  • Watanabe, R.
  • ; p. 523-529
  • Chapter 26: Analysing the likely impact of the BEPS project on common business models
  • Towers, S.
  • ; p. 531-599
  • Chapter 27: BEPS: the corporate tax leader's perspective
  • Barnes, P.
  • ; p. 601-616
  • Chapter 28: Life after BEPS in Asia : challenges and opportunities in "digital" economy taxation
  • Chien, L.
  • ; p. 617-640
  • Chapter 29: The arm's length principle : stretching the tent to bring Asia under the broad church
  • Sim, S.
  • ; p. 641-650
  • Chapter 30: Conclusion and what the future portends
  • Walpole, M.
  • ; p. 653-662
Extent
lii, 678 p.
Isbn
9789087224189
Isbn Type
(eBook)
Label
Asian voices : BEPS and beyond
Publication
Contents
  • Chapter 1: The OECD/G20 project on base erosion and profit shifting
  • Saint-Amans, P.
  • ; p. 3-8
  • Chapter 2: The action plan on BEPS
  • IBFD
  • ; p. 9-67
  • Chapter 3: BEPS and tax administrations
  • Lennard, M.
  • ; p. 71-112
  • Chapter 4: Tax administration and BEPS implementation in Asia
  • Shome, P.
  • ; p. 113-122
  • Chapter 5: China: international taxation in the post-BEPS era
  • Tizhong, L.
  • Hanli, L.
  • ; p. 123-130
  • Chapter 6: A commentary on the BEPS project and its influence on developing countries
  • Jacinto-Henares, K.
  • ; p. 131-145
  • Chapter 7: BEPS challenges in Asia and Australia's response
  • Konza, M.
  • Thomson, R.
  • ; p. 147-170
  • Chapter 8: BEPS Action Plan at the implementation stage - an Indonesian perspective
  • Hutagaol, J.
  • ; p. 171-178
  • Chapter 9: Malaysia's response to BEPS
  • Abdul Hamid, N.A.
  • ; p. 179-185
  • Chapter 10: Taxation and BEPS - Singapore's perspective
  • Geok Lee, E-T.
  • Yuan, Y.S.
  • Siu Ching,C.W.
  • ; p. 187-197
  • Chapter 11: Thailand and the ongoing BEPS debate
  • Mongkhonvanit, P.
  • Sangasubana, P.
  • Tungboriboonrat, C.
  • ; p. 199-228
  • Chapter 12: The impact of the BEPS and tax information exchange projects on regional cooperation amongst Asia-Pacific tax authorities
  • Araki, S.
  • ; p. 229-248
  • Chapter 13: Global tax policy post-BEPS and the perils of the silk road
  • Tavares, R.J.S.
  • Owens, J.
  • ; p. 251-283
  • Chapter 14: Impact of BEPS actions on theoretical and legal frameworks
  • Masui, Y.
  • ; p. 285-295
  • Chapter 15: Some thoughts on the BEPS proposals to control treaty abuse
  • Cooper, G.S.
  • ; p. 297-320
  • Chapter 16: Action 14: making dispute resolution mechanisms more effective - an Asian perspective
  • Butani, M.
  • ; p. 321-364
  • Chapter 17: An academic viewpoint on some fundamental aspects of the BEPS project
  • Cui, W.
  • ; p. 365-370
  • Chapter 18: BEPS in Australia
  • Walker, J.
  • ; p. 373-399
  • Chapter 19: China's response to the BEPS recommendations and the impact on taxpayers
  • Ng, P.
  • Smith, D.
  • ; p. 401-428
  • Chapter 20: Is BEPS changing the taxation landscape in Hong Kong?
  • Smith, D.
  • Tsang, A.
  • ; p. 429-442
  • Chapter 21: The Mekong region: Cambodia, Laos, Myanmar, Thailand and Vietnam
  • Sheehan, J.
  • ; p. 443-458
  • Chapter 22: Indonesia - responses to BEPS
  • Pierre, A.
  • Hoo, I.
  • ; p. 459-472
  • Chapter 23: Korea - early mover on BEPS, more to come
  • Nam, T-Y.
  • Lee, H.
  • Sung, K.
  • ; p. 473-495
  • Chapter 24: BEPS through Singapore's lens
  • Chung-Sim, S.M.
  • Wong.H.Y.
  • ; p. 497-521
  • Chapter 25: Taiwan: international taxation in the post-BEPS era
  • Watanabe, R.
  • ; p. 523-529
  • Chapter 26: Analysing the likely impact of the BEPS project on common business models
  • Towers, S.
  • ; p. 531-599
  • Chapter 27: BEPS: the corporate tax leader's perspective
  • Barnes, P.
  • ; p. 601-616
  • Chapter 28: Life after BEPS in Asia : challenges and opportunities in "digital" economy taxation
  • Chien, L.
  • ; p. 617-640
  • Chapter 29: The arm's length principle : stretching the tent to bring Asia under the broad church
  • Sim, S.
  • ; p. 641-650
  • Chapter 30: Conclusion and what the future portends
  • Walpole, M.
  • ; p. 653-662
Extent
lii, 678 p.
Isbn
9789087224189
Isbn Type
(eBook)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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