Tourism Taxation in Asia and the Pacific
Tourism Taxation in Asia and the Pacific

Author:

Publisher:

Published: 1998

Total Pages: 88

ISBN-13:

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Tourism is seen by governments as an easy sector to tax: taxation points are readily identified, taxes can be collected by the industry itself, and those who are taxed, the tourists, are in transit and are not voters. The objectives of this seminar were: to analyse the overall role of taxes in the development of tourism; to review the tax treatment of hotels and other tourist accommodation, tax treatment of transport, and tax affecting tour operators and travel agents; to review other types of taxes levied directly on tourists, such as exit and entry charges, consumption taxes, environment taxes and duties on the import of equipment; to provide an overview of the growing tax burden on the tourism industry; to discuss direct tourism taxation issues such as the costs of collection, neutrality, equity, economic impact, competition, and discrimination; and to reach conclusions and make recommendations focusing on streamlining the tourism taxation structure with a fine balance between revenue-generation and safeguarding the long-term interests of the industry, leading to the formation of policy guidelines for countries to follow.

Company Taxation in the Asia-Pacific Region, India, and Russia
Company Taxation in the Asia-Pacific Region, India, and Russia

Author: Dieter Endres

Publisher: Springer Science & Business Media

Published: 2010-07-20

Total Pages: 103

ISBN-13: 3642122175

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The Asian-Pacific countries as well as India and Russia offer multinational companies all the benefits of booming economies in a world of recession. However, the investor must be aware of the tax regime under which he will operate. This survey presents the rates, definitions of taxable income and the incentives available in a complete, yet concise form. It goes on to review tax minimisation strategies and concludes with a comparison of the overall tax burdens for investors in each country derived from the Devereux/Griffith formulae – a methodology well known within the EU, but applied to this region for the first time.

Tax and Development
Tax and Development

Author: Satoru Araki

Publisher: Brookings Institution Press

Published: 2018-12-18

Total Pages: 0

ISBN-13: 4899741049

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Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.

Taxation in the Asian-Pacific Region
Taxation in the Asian-Pacific Region

Author:

Publisher:

Published: 1988

Total Pages: 376

ISBN-13:

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This publication provides brief information about the taxes levied in each country or territory situated in the Asian-Pacific region. For comparative reasons each country or territory has been structured, if possible, on the same outline as follows: classification of taxes and levies, tax revenue tables, an outline of corporate and individual tax, avoidance of double taxation (unilateral relief and tax treaties), real property taxes or wealth tax, inheritance and gift taxes, sales tax or VAT, customs and excise duties, tax incentives.

A Comparative Analysis of Tax Administration in Asia and the Pacific
A Comparative Analysis of Tax Administration in Asia and the Pacific

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2022-05-01

Total Pages: 315

ISBN-13: 9292695185

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This report is the 5th edition of ADB’s A Comparative Analysis of Tax Administration in Asia and the Pacific. It provides internationally comparative data on aspects of tax systems and their administration in 38 economies and detailed analysis of the comparative results across the region, aiming to assist the revenue bodies to improve their performance by providing opportunities to benchmark their administration against similar economies in the region. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration, for the 2018 and 2019 fiscal years.