A comparative perspective:

Tax Law in East and Southeast Asia Towards the 21st Century

The function of a tax system is to support the social and economic policies of a nation. On the other hand, as in other branches of law, there is a certain degree of autonomy in the development of tax law. Tax law is a highly specialized field practised by experts, with their own traditions and socio-economic influences. A growing economic internationalization, both in the realities of economic life and in treaties, expects the form and standards of a tax system to be more or less the same anywhere.
In a number of countries in East and Southeast Asia there have been significant changes in the central tax system in recent decades. Participants from these countries can introduce and explain these reforms, expatriating on the discussions that led to their introduction, and whether these relate, directly or indirectly, to domestic or international insights on the role of taxes in their country. For others, changes in practice, or more precisely the resistance shown by their country's system to such changes, can be discussed. In both cases participants will be asked to give their view on the challenges that their country's tax system will face in the run-up to the next century, if possible comparatively.

To reconcile the two aims of the symposium, to be both comparative in nature and accessible to people other than specialists in comparative tax law, participants should also present a short overview of their country's tax law system relevant to the topic discussed. As many aspects of their respective systems will not usually diverge significantly from 'international standards', special attention should be given to what is different or special in each participant's jurisdiction.

For more information contact Dr Zhang Yong at the IIAS.

Preliminary programme

July 4, Thursday

9.00-9.30 Registration and getting together

9.30-9.45 Address of Welcome, Prof. Dr.W.A.L.Stokhof (IIAS director)

9.45-10.00 Opening remarks, Mr. M. Eetgerink (Eurasian Rim)

10.00-10.20 Coffee break

10.20-11.00 Tax Law in Hong Kong, Associate Prof. Liu Junhai (Chinese Academy of Social Sciences, China)

11.00-11.40 Tax Law in Taiwan, Prof. M. Cai (Taiwan University)

11.40-12.40 Discussion

12.40-13.40 Lunch

13.40-14.20 Tax Law in China, Y. Zhang (IIAS)

14.20-15.00 The Reform of Taxation System Concerning Foreign Investment in China, Prof. Zhensheng Yan (Chinese Politics and Law University, China)

15.00-16.00 Discussion

16.00-16.20 Coffee break

16.20-16.50 Tax Law in Vietnam, Prof. Dao Tri Ue (The Institute of State and Law, Vietnam)

16.50-17.20 Discussion

17.20-18.20 Reception
18.20-21.00 Dinner party

July 5, Friday

9.30-10.10 Tax Law in Japan, Prof. T. Fuke (Nagoya University, Japan)

10.10-10.50 Tax Law in the Netherlands, Dr. Henk Vording (FLLU)
10.50-11.20 Coffee break

11.20-12.30 Discussion

12.30-13.30 Lunch

13.30-14.10 Tax Law in Korea, Prof. Tai Ro lee (College of Law, Seoul National University, Korea)

14.10-14.50 Tax Law in Indonesia, Dr. Grund (Indonesia)

14.50-15.10 Coffee break

14.50-15-50 Discussion

15.50-16.20 Concluding remarks, Dr.Y.Zhang