The Legal Implication of AFTA with Special Emphasis on the Harmonization of ASEAN Tax Laws
ชื่อหนังสือ/ชื่อชุดวิชา: The Legal Implication of AFTA with Special Emphasis on the Harmonization of ASEAN Tax Laws
รหัสชุดวิชา: 2200024
ผู้แต่ง/ผู้แปล: ผศ.ดร.ลาวัณย์ ถนัดศิลปกุล
ครั้งที่/ปีที่พิมพ์: 1/2538
ISBN/Barcode: 9746123947
ขนาด: เอ 5
กระดาษเนื้อใน:
กระดาษปก/จำนวนหน้า: อาร์ตการ์ด 260 กรัม/ตรม.
ราคา: ฿ 200 ฿ 100
จำนวน:
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รายละเอียดสินค้า:
The Legal Implication of AFTA with Special Emphasis on the Harmonization of ASEAN Tax Laws โดย ผศ.ลาวัณย์ ถนัดศิลปกุล พิมพ์ครั้งที่ 1 พ.ศ.2538 ISBN 9746123947 จำนวน 192 หน้า ราคา 200 บาท ลด 50 % ราคาพิเศษ 100 บาท
           The economic integration of ASEAN relates to two factors. One is the intra ASEAN investment and trade flows to promote regional economic growth.
           The other includes investment and trade flows from outside the region into ASEAN. These two factors may pave the way to arrange the economic integration scheme within ASEAN.
           This will be the welfare maximization resulting in the increase of economy of scale, enlargement of market, pooling resources, free flows of goods and services within ASEAN. The major problem of international investment and trade liberalization is the overlapping of tax jurisdiction.
            Tax obstacles occur because tax treatment of investors, tax structures and fiscal policies of the member countries differ. Two central problems of taxation are double taxation and withholding tax as well as clashes between the tax claims of one state and those of another.
             Currently, various tax obstacles have been existed in ASEAN countries, especially the differences of tax system, tax rate and the uneven development of tax regime which are obstacles to trade and investment flows.
            These are the main factors affecting the implementation of economic integration in ASEAN as the more diversity is among ASEAN member countries, the more difficult to be integrated among them. Thus ASEAN countries have to firstly emphasize on the harmonization of the important areas, especially tax regime and industrial policy as well as the related issues.
            This will enable ASEAN countries to reach their objective in the implementation of ASEAN Free Trade Area.
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