TAX HARMONIZATION ASEAN MELALUI ASEAN TAX FORUM -PEMBELAJARAN DARI PROSES TAX HARMONIZATION UNI EROPA-

Suska Suska, Yuventus Effendi
| Abstract views: 356 | views: 276

Abstract

ASEAN Tax Forum was established in the ASEAN Minister of Finance meeting in Bali April 2011. The forum consists of tax authority among ASEAN countries intended for exchange of information on the tax regime and instruments among Member States as well as to work on the issues of avoidance of double taxation and addressing withholding tax to further support the building of a competitive ASEAN Economic Community. The tax harmonization process among member states of ASEAN needs several stages to be taken. Tax Treaty as the step to eliminate the double taxation still not implemented by all ASEAN members. Tax rate particularly corporate tax rate is varying among countries. Learning the lesson from European Union, the direction of tax harmonization is to establish the common tax base while tax rate still differentiate among member states.

Keywords

Tax Harmonization; ASEAN; Uni Eropa; Tarif

Full Text:

PDF

References

Berlianto, Aprinto.2009.Tox Competition and Harmonization in Southeast Asia. Massey University, Albany

Bettendorf, Leon; Michael P. Devereux: Albert van der Horst; Simon Loretz; & Ruud A. de Mooij.2009. Corporate Tax Harmonization in the EU. Economic Policy Fiftieth Panel Meeting. Universiteit van Tilburg. 23-24 October 2009

Bond, Stephen; Lucy Chennells; Michael P. Devereux; Malcolm Gammie; & Edward Troup. 2000. Corporate Tax Harmonisation in Europe:A Guide to the Debate. The Institute for Fiscal Studies

Dunkley, Graham. 2004.Free Trade:Myth, Reality, and Alternatives.Zedbooks. London

Edwards Chris R.,& Daniel Mitchell.2008. Global tax revolution: the rise of tax competition and the battle to defend it.Cato Institute.USA

Farrow, Ian & Sunita Jogarajan. 2006. ASEAN Tax Regimes and the Integration of the Priority Sectors: Issues and Options. KPMG Australia

Hayes, Kristen E. 2007.Integration, tax competition and harmonizatiomShould ASEAN be concerned? Lund University.Department of Economic History

KPMG International.2007. KPMG's Corporate and Indirect Tax Rate Survey 2007 ___________ .2009.KPMG's Corporate and Indirect Tax Rate Survey 2009

___________ .2010. ASEAN +2 Indirect Taxation Country Overview 2010

Lessambo, Felix Dr. 2010.Fundamentals of European Union Direct Tax. Rosedog Books. Pittsburgh USA

Tohari, Achmad & Anna Retnawati. 2010.Is There Tax Competition in ASEAN? Bulletin for International Taxation. IBFD

Wendt, Carsten.2009.4 Common Tax Base for Multinational Enterprises in the European Union.Gabler. Germany

Chetcuti, Jean-Philippe Dr . The Process of Corporate Tax Harmonisation in the EC.2001. (diakses di http://www.chetcuticauchi.com/ipc/research/eu-tax- harmonization.htm

Deloitte.2007. Corporate Tax Rate 2007-2011

fwww.deloitte.com/assets/.../Tax/dtt corporate tax rates 2007 2011.pdf diakses pada tanggal 1 Juli 2011]Nicodeme, Gaetan.2006. Corporate Tax Competition and Coordination in the European Union: What do we know?

Where do we stand? (http://mpra.ub.uni-muenchen.de/107/ diakses pada tanggal 4 juli 2011)

KPMG Australia.2006. ASEAN Tax Regimes and the Integration of the Priority Sectors: Issues and Options fhttp://www.ASEAN.org/aadcp/repsf/docs/05- 005-ExecutiveSummary.pdf diakses pada 1 Juli 2011)

Velayos, Fernando; Alberto Barreix; & Luiz Villela. 2007. Regional Integration and Tax Harmonization: Issues and Recent Experiences

(siteresources.worldbank.org/INTTPA/Resources/Velayos-Villela- Barreix.pdf diakses pada Juni 2011)

Winner, Hannes., 2005,Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data International Tax and Public Finance, fhttp.7/goliath.ecnext.com/coms2/gi 0198-353471/Has-tax-competition- emerged-in.html diakses pada 1 Juli 2011)

Copyright (c) 2015 Jurnal Kajian Ekonomi dan Keuangan

Refbacks

  • There are currently no refbacks.