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A Multilateral Tax Treaty for ASEAN - Lessons for the Andean, Caribbean, Nordic and South Asian Nations

Asian Journal of Comparative Law, Volume 6, 2011

U of Melbourne Legal Studies Research Paper No. 608

19 Pages Posted: 25 Oct 2012  

Sunita Jogarajan

Melbourne Law School

Date Written: October 24, 2012

Abstract

The Association of South East Asian Nations (ASEAN) was established in 1967 with one of its central purposes being the acceleration of economic growth in the region. As outlined in the ASEAN Vision 2020 charter, which was agreed to by ASEAN member countries in 1997, the centerpiece of this economic acceleration is the creation of the ASEAN Economic Community (AEC). The AEC shall establish ASEAN as a single market and production base where there is a free flow of goods, services and investment; a freer flow of capital; equitable economic development; and reduced poverty and socio-economic disparities in the year 2020. ASEAN remains strongly committed to ‘Vision 2020’ and the creation of the AEC. In fact, ASEAN member countries have heightened their commitment to the AEC by accelerating the establishment of the AEC from 2020 to 2015. This commitment is reflected in the adoption of the AEC Blueprint by all member countries on 20 November 2007. The Blueprint provides detailed targets and timelines to be implemented by member countries in order to create the AEC by 2015.

Keywords: multilateral, tax, treaty, ASEAN

JEL Classification: K00, K19, K34

Suggested Citation

Jogarajan, Sunita, A Multilateral Tax Treaty for ASEAN - Lessons for the Andean, Caribbean, Nordic and South Asian Nations (October 24, 2012). Asian Journal of Comparative Law, Volume 6, 2011; U of Melbourne Legal Studies Research Paper No. 608. Available at SSRN: https://ssrn.com/abstract=2166620

Sunita Jogarajan (Contact Author)

Melbourne Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia

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