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Lacking In Certainty Hinders Legal And Tax Integration Efforts In ASEAN

Elements of the ASEAN Economic Community (AEC) include the development of a single market region with easy free flow trading of goods, services, investment and transfer of skilled labour, becoming a competitive economic region and achieving integration into the global economy.

Hence, strengthening key institutions to ensure good governance is also vital in ensuring an inclusive and sustainable economic development with AEC coming into effect in 2015. With this in mind, there is therefore a pressing need for legal harmonisation and improvements in tax-related matters. Harmonisation of legal rules is the way forward as it also can help to remove uncertainty, reduce cost, generate greater business confidence and ultimately advance ASEAN community-building goals.

Several issues were highlighted for the roundtable discussion.

Issues discussed:

  1. Creation of an AEC Tax agenda
  2. Enhancement of transparency and certainty in the area of tax
  3. Ways to facilitate legal harmonisation
  4. Ways to bridge the gap between ASEAN countries amidst existence of different laws

Sector Champion

Co-Conveners
Chew Seng Kok
Regional Managing Partner, ZICOlaw

Adrian Ball
Managing Partner, EY

Moderator
Hanim Hamzah, Senior Partner, Roosdino & Partners

Research Partner
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Chew Seng Kok,
Regional Managing Partner, ZICOlaw
Hanim Hamzah,
Senior Partner, Roosdiono & Partners
(a member of ZICOlaw)
Yuna Yeap,
Research Analyst, ZICOlaw
Adrian Ball,
Managing Partner, Tax, EY
Lae Hoon Tan,
Director, Brand, Marketing & Communications, EY


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