Harmonizing taxation law within APEC: A fiscal and cultural analysis

Richardson, G; Lanis, R

Harmonizing taxation law within APEC: A fiscal and cultural analysis

Richardson, G Lanis, R

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Publisher:: IBFD
Publication Type:: Journal Article
Citation:: Bulletin for International Fiscal Documentation, 1996, October pp. 430 - 439
Issue Date:: 1996-01

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Field	Value	Language
dc.contributor.author	Richardson, G	en_US
dc.contributor.author	Lanis, R https://orcid.org/0000-0002-1821-8345	en_US
dc.date.issued	1996-01	en_US
dc.identifier.citation	Bulletin for International Fiscal Documentation, 1996, October pp. 430 - 439	en_US
dc.identifier.issn	0007-4624	en_US
dc.identifier.uri	http://hdl.handle.net/10453/15786
dc.description.abstract	Over the past few years, there has been a pronounced acceleration in the trend towards economic integration in different regions of the world. The completion of the single European Market, the introduction of the United States-Canada Free Trade Agreement and its subsequent expansion into the North American Free Trade Agreement (NAFTA), the projected completion of fhe Association of South East Asian Nations (ASEAN) free trade region (AFTA) by the year 2003, and the declaration of the objective by the Asia-Pacific Economic Cooperation (APEC) to accomplish free trade and investment in the Asia and Pacific region by the year 2020 provide recent examples of this trend.	en_US
dc.publisher	IBFD	en_US
dc.relation.ispartof	Bulletin for International Fiscal Documentation	en_US
dc.title	Harmonizing taxation law within APEC: A fiscal and cultural analysis	en_US
dc.type	Journal Article
utslib.citation.volume	October	en_US
utslib.for	1502 Banking, Finance and Investment	en_US
utslib.for	1801 Law	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.volume	October	en_US

Abstract:

Over the past few years, there has been a pronounced acceleration in the trend towards economic integration in different regions of the world. The completion of the single European Market, the introduction of the United States-Canada Free Trade Agreement and its subsequent expansion into the North American Free Trade Agreement (NAFTA), the projected completion of fhe Association of South East Asian Nations (ASEAN) free trade region (AFTA) by the year 2003, and the declaration of the objective by the Asia-Pacific Economic Cooperation (APEC) to accomplish free trade and investment in the Asia and Pacific region by the year 2020 provide recent examples of this trend.

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http://hdl.handle.net/10453/15786