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02338aam a2200361 i 4500 001 6818F146580511E8A8F83C5097128E48 003 SILO 005 20180515010114 008 171209t20172017ne a b 000 0 eng d 010 $a 2017285404 020 $a 9789087224189 020 $a 9087224184 020 $a 9087224176 020 $a 9789087224172 035 $a (OCoLC)1004449508 040 $a ERASA $b eng $e rda $c DLC $d ERASA $d UAB $d YDX $d GUL $d NLBFD $d OCLCO $d IaU-L $d SILO 042 $a lccopycat 043 $a p------ 050 00 $a K4460 $b .A85 2017 082 04 $a 343.04 245 00 $a Asian voices : $b BEPS and beyond / $c editors, Sam Sim, Mei-June Soo ; with foreword by H. David Rosenbloom. 264 1 $a Amsterdam : $b IBFD Publications $c [2017] 300 $a lii, 678 pages : $b illustrations ; $c 23 cm 504 $a Includes bibliographical references. 520 8 $a The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project has, thus far, mostly been an OECD-driven project. Nevertheless, its efforts in involving representatives from developing and emerging countries in the Asia-Pacific region have been encouraging and are laudable, given the tremendous challenges of achieving global consensus in a highly technical field and the tight time frame of the BEPS Project. The Asia-Pacific region poses unique challenges in its great diversity of economic development, as well as cultural and legal traditions. Australia, Japan, New Zealand and Korea, as OECD members, are at the forefront of tax innovation and development, while China, India and Indonesia are at the table as members of the G20. However, the majority of the countries in the region are non-OECD, non-G20 developing countries. For these developing countries, the BEPS changes will bring added challenges at a time when their economies are rapidly transforming and they are in the midst of absorbing and legislating pre-existing international tax principles and modernizing their tax administration --Back cover. 546 $a In English. 610 20 $a OECD/G20 Base Erosion and Profit Shifting Project. 650 0 $a Taxation $z OECD countries. 700 1 $a Sim, Yong Sup $e editor. 700 1 $a Soo, Mei-June, $e editor. 941 $a 1 952 $l OVUX522 $d 20190314025237.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=6818F146580511E8A8F83C5097128E48Initiate Another SILO Locator Search