Changing tax law in East and Southeast Asia towards the 21st century
著者
書誌事項
Changing tax law in East and Southeast Asia towards the 21st century
(Public law in East and Southeast Asia, v. 2)
Kluwer Law International, c1997
- タイトル別名
-
Changing tax law in East and Southeast Asia towards the 21st century : public law in East and Southeast Asia
大学図書館所蔵 全12件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
At head of title: International Institute for Asian Studies
Papers originally prepared for the symposium Tax law in East and Southeast Asia towards the 21st century, held at Leyden University on 4 and 5 July, 1996
Includes bibliographical references (p. 279-287) and index
内容説明・目次
内容説明
Ten specialists in the fields of tax law and public finance from Japan, the Netherlands, China, South Korea, Taiwan, Indonesia, and Vietnam recently gathered in Leiden, the Netherlands to present papers and give lectures on tax law in those countries for the symposium `Tax Law in East and Southeast Asia Towards the 21st Century.'
The meeting fostered the exchange of information on recent reforms of tax systems, with participants examining both differences and similarities and discussing further planned or necessary reforms for each country in East and Southeast Asia on the threshold of the 21st century. The papers collected in this volume were originally prepared for the conference. After the conference, contributors revised their papers on the basis of the discussions conducted.
Giving due consideration to the comparison of tax systems in these areas, these revised papers emphasise themes such as tax structure, especially that of direct and indirect taxes; intergovernmental fiscal relationships; and recent reforms to and problems of tax systems. The result: an extremely useful and informative work which covers ground rarely covered before. Legal and other tax practitioners as well as academics will find this volume of great value.
目次
- Some introductory remarks, T. Fuke
- the perspectives for tax law in Hong Kong after July 1, 1997, Junhai Liu
- an overview of the Chinese 1993 tax reform and its perspectives, Yong Zhang
- the reform of the tax system concerning foreign investment in China, Zhensheng Yan
- Chinese tax policy and problems of fairness in taxation, H. Vording
- tax law in Korea, Tai Ro Lee
- the restructuring phase of tax law in Japan - an issue of legitimacy over a more equitable and fairer system towards the twenty-first century, T. Fuke
- tax law in Indonesia, H.M. Dorhout
- the taxation of Taiwan towards the 21st century, Chingchang Yen
- European tax policy: a national perspective, H. Vording.
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