This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.Service tax Service tax was introduced in India for the first time in 1994. It extends to the whole of India except the states of Jammu and Kashmir. It is levied, collected ... The Finance Act 2001 introduced self-assessment for service tax returns, anbsp;...
|Title||:||Tax Systems and Tax Reforms in South and East Asia|
|Author||:||Luigi Bernardi, Angela Fraschini, Parthasarathi Shome|
|Publisher||:||Routledge - 2007-01-24|