Accessible Requires Authentication Published by De Gruyter August 17, 2011

A Multilateral Tax Treaty for ASEAN -- Lessons from the Andean, Caribbean, Nordic and South Asian Nations

Sunita Jogarajan

Abstract

ASEAN member countries recently reiterated and renewed their commitment to creating the ASEAN Economic Community. Tax has a role to play in facilitating the creation of the AEC and ASEAN member countries have committed to completing the intra-ASEAN network of bilateral tax treaties in pursuit of this goal. This paper suggests that instead of continuing with the monumental task of agreeing individual bilateral tax treaties, ASEAN member countries should learn from the experience of other regional blocs and conclude a multilateral tax treaty. The conclusion of a multilateral tax treaty would address the general problems associated with bilateral tax treaties, strengthen ASEAN’s presence in international tax relations and symbolise ASEAN’s commitment to the creation of the AEC.

Keywords: ASEAN; tax; treaties
Published Online: 2011-08-17

©2011 Walter de Gruyter GmbH & Co. KG, Berlin/Boston