In the 2016/17 ASEAN Tax Comparator the experts from Dezan Shira & Tax ComparatorAssociates discuss the importance of taxation within ASEAN, while highlighting the differences between individual member states on a variety of fronts. They examine trends within regional taxation, compare rates of corporate, indirect, and withholdings taxation, and present an overview of the compliance environments found across the region. Finally, the experts analyze ASEAN’s tax rates in the context of the time and documentation required to achieve compliance, and showcase the role that residency definitions can play in determining operational exposure to taxation.

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