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

2011 ◽  
Vol 6 ◽  
pp. 1-23
Author(s):  
Sunita Jogarajan

AbstractASEAN member countries recently reiterated and renewed their commitment to creating the ASEAN Economic Community. Tax has a role to play in facilitating the creation of the AEC and ASEAN member countries have committed to completing the intra-ASEAN network of bilateral tax treaties in pursuit of this goal. This paper suggests that instead of continuing with the monumental task of agreeing individual bilateral tax treaties, ASEAN member countries should learn from the experience of other regional blocs and conclude a multilateral tax treaty. The conclusion of a multilateral tax treaty would address the general problems associated with bilateral tax treaties, strengthen ASEAN's presence in international tax relations and symbolise ASEAN's commitment to the creation of the AEC.

2017 ◽  
Vol 20 (3) ◽  
pp. 236
Author(s):  
Sugiarto Pramono ◽  
Anna Yulia Hartati ◽  
Adi Joko Purwanto

The findings in this article defy the common assumption that the free market, including the formation of the ASEAN Economic Community (AEC) in Southeast Asia, is correlated with the creation of a spillover and complex interdependency, reducing conflicts between countries in the region. This finding could well contribute as a theory in the academic sphere and as policies in the practical world. The author uses a theoretical framework of structural realism to explain the potential conflict between countries of the Southeast Asian region. There are four potential conflict situations among countries in the implementation of AEC: firstly, the structure of economic disparity. This situation would construct an identity of in-group – out-group or “us” versus “them” in the context of who gains and loses in the AEC. Secondly, similarity of natural resources. This fact led the Southeast Asian countries to compete and create standardization wherein each party is in hostile competition to claim valid findings and arguments associated with efforts to reduce or stop the flow of imports into their respective countries. Thirdly, competition among businesses, in which AEC constructed free market could potentially provoke the emergence of regional trading cartel. Fourthly, the structure of military power. Historical records show that any economic growth occurring in a country will be accompanied by the growth of its military budget.


Author(s):  
Masnur Tiurmaida Malau

<p>Akselerasi penerapan Masyarakat Ekonomi ASEAN di 2015 menuntut upaya-upaya persiapan yang maksimal dari negara- negara anggotanya termasuk Indonesia. Salah satu sendi kehidupan yang penting dipersiapkan yaitu sendi hukum dalam sektor tertentu seperti persaingan usaha dan liberalisasi jasa. Hal ini penting karena dapat menciptakan alur serta panduan bagi suatu negara untuk mencapai tujuan yang diharapkan dan juga dapat mengarahkan masyarakat serta perangkat negara lainnya menuju tahap yang ingin dicapai, sehingga pengaturan melalui kebijakan ( policy ) ini merupakan langkah pertama sebagai upaya mempersiapkan Indonesia menghadapi Masyarakat Ekonomi ASEAN yang akan datang. Kajian ini dilakukan dengan tujuan untuk memberikan pandangan bagaimana kesiapan Indonesia dalam hal peraturan untuk menghadapi liberalisasi jasa dan persaingan usaha. Metode pendekatan yang digunakan dalam kajian ini adalah deskriptif analitis yang menjelaskan dan menganalisis dari sisi hukum berbagai peraturan yang dilakukan oleh pemerintah Indonesia dalam persiapan menuju ASEAN Economic Community 2015. Hasil dari kajian ini menunjukkan bahwa pemerintah Indonesia berusaha mempersiapkan diri melalui berbagai peraturan guna menyongsong ASEAN Economic Community 2015 walaupun dari segi pelaksanaan belum optimal dan belum menyentuh seluruh segi kehidupan bernegara, pemerintah Indonesia harus segera mengoptimalkan usaha guna memperkuat kesiapan Indonesia bersaing dalam ASEAN Economic Community 2015.</p><p>Towards ASEAN Economic Community 2015 ASEAN member countries including Indonesia need to maximize efforts in preparing. One of the important parts of life which need to prepare is law aspect by some legal instruments in specific aspect such as competition and service liberalization. This is important because legal instruments can create pattern and guidelines for a country to achieve aims and to guide their society and government to achieve path of life that they want, so policy recognize as starting step for countries among ASEAN to move forward towards ASEAN Economic Community. This research doing to give perspective of how Indonesia government’s preparation in regulation towards service liberalization and competition. Approaching methods that using in this research is analyzing descriptive that describe and analyzing what policies that government had taken and how to implement that policies to meet ASEAN Economic Community. Result of this research shows that Indonesian government has done many efforts through some policies towards ASEAN Economic Community 2015 eventough from implementation perspective cannot reach all society’s aspect of life in order to reach that goal Indonesian government should optimize policies to strengthening Indonesia’s competitiveness towards ASEAN Economic Community 2015.</p>


Author(s):  
Hendra Maujana Saragih

Abstract This paper focusing on looking at Indonesia's readiness to deal with the Era of the Economic Community in ASEAN with the urgency that Indonesia's preparations should have a systemic impact on Indonesia's economic growth. The socialization that has been carried out continues and continues to be inflated by every child of the nation so as not to lose compete and be swallowed by the existence of regional countries that really use ASEAN Economic Community as a positive and constructive economic opportunity for each ASEAN member country officially. ASEAN Economic Community is one form of Free Trade Area (FTA) and located in Southeast Asia .ASEAN Economic Community which is formed with a mission to make the economy in ASEAN to be better and able to compete with countries whose economy is more advanced than the condition of ASEAN countries currently. The realization of ASEAN Economic Community, can make ASEAN a more strategic position in the international arena. Researchers expect that with the realization of the ASEAN economic community can open the eyes of all parties, resulting in an inter-sectoral dialogue that will also complement each other among the stakeholders of the economic sector in ASEAN countries and this is very inherent formally. Keywords: Competition, Free Trade Area, Opportunity, Challenge


Author(s):  
Primadiana Yunita

ABSTRAKPenerapan ASEAN Economic Community (AEC) atau Komunitas Ekonomi ASEAN yang akan dimulai pada tahun 2016 akan menjadi babak baru bagi pengembangan perekonomian ASEAN. Salah satu kerangka yang dicanangkan dalam mempercepat penerapan AEC adalah dengan mengurangi hambatan perdagangan melalui ASEAN Trade Facilitation atau yang lebih dikenal dengan fasilitasi perdagangan. ASEAN Trade Facilitation dimaksudkan untuk memberikan berbagai kemudahan perdagangan di kawasan ASEAN, yang diharapkan dapat meningkatkan volume perdagangan antar negara -negara ASEAN. Salah satu upaya ASEAN dalam fasilitasi perdagangan adalah pembentukan National Single Window masing-masing anggotanya yang nantinya diintegrasikan ke dalam ASEAN Single Window (ASW). Tulisan ini ingin menganalisis dilematisasi penerapan ASEAN Single Window serta peluang-peluang yang mungkin dapat dimanfaatkan oleh negara anggota ASEAN dari adanya ASW ini.Kata Kunci: AEC, ASEAN Trade Facilitation, National Single Window, ASW ABSTRACTThe ASEAN Economic Community (AEC) which begins in 2016 will be new chapter for economic of ASEAN .One of the framework was proclaimed in speed up the implementation of AEC is to reduce trade barriers through ASEAN trade facilitation. ASEAN Trade Facilitation intended to provide many facilities trade in the asean region, expected to increase the volume of trade between asean countries . One of ASEAN's efforts in trade facilitation is the establishment of the National Single Window each member that will be integrated into the ASEAN Single Window (ASW). This paper wants to analyze the dilemma of implementation of the ASEAN Single Window and the opportunities that may be utilized by ASEAN member countries of the ASW's.Keywords : AEC, ASEAN Trade Facilitation, National Single Window, ASW


2017 ◽  
Author(s):  
Achmad Zulfikar

ASEAN Community in 2015 with three pillars, namely ASEAN Political Security Community (APSC), ASEAN Economic Community (AEC) and ASEAN Socio-Cultural Community (ASCC) is a consensus among ASEAN member countries in an effort to realize the objectives of the establishment of this organization to accelerate economic development, social progress and developments in the region as well as the triumph of promoting peace and stability in the region. In order to win the ASEAN Community, Indonesia as one of the ASEAN member countries should prepare. Furthermore, this paper aims to mapping the position of Indonesian migrant workers ahead of the AEC 2015. This study used a descriptive method that enables researchers to conduct the relationship between variables, testing hypotheses, develop generalizations, and developed a theory that has universal validity. Mapping results of this study based on the results of SWOT analysis showed that the strength of the migrant workers are a large number of labor force, followed by the ASEAN labor market opportunities are very promising and employment opportunities in the formal sector are open wide, while the weakness of migrant workers still in the dominance of unskilled migrant workers and government data are not yet accountable. Threat to the migrant workers are undocumented and illegal and torture in the destination country. Implications for Indonesia ahead of the AEC that the government is expected to take advantage of opportunities AEC in earnest in preparing a skilled workforce Indonesia, mainly in 8 sectors of the profession. The government also should take anticipatory measures to protect the rights of Indonesian workers in their own country to fight for the national interests, as well as adjust to tougher competition with other ASEAN member countries.


Author(s):  
Ida Bagus Brata ◽  
A.A. Gde Putra Pemayun

The human resources capacity of Bali tourism is abundant, but in its management is still very far behind with neighboring countries such as Singapore, Malaysia, Thailand, Philippines, and other countries. This is due to the level of education that is still at the level of standards and facilities that are inadequate, resulting in a standard quality of tourism workforce, increased unemployment, decreased productivity, and less competitiveness in the face of competition among tourism workers in the ASEAN region and internationally. Indonesia with the other nine ASEAN member countries have signed the blueprint declaration of the ASEAN Economic Community to initiate an economic integration step. This makes Bali must strive to improve the quality of tourism human resources as well as enhance the competitiveness of tourism workforce in order to survive in the era of ASEAN free trade and globalization of the international labor market. Bali, in particular, should be able to focus and care about the problem of tourism work and immediately clean up to create a conducive climate to accelerate the movement of economic growth through tourism human resources. This can be done by improving education, improving health, conducting training and developing tourism workforce, providing adequate facilities, improving the labor structure, will encourage the quality of Bali tourism workforce to improve. If a country has the competitiveness and is able to compete in the regional and global arena then it can be assured that the tourism worker is able to achieve standardization and have a good reputation and will certainly increase the national tourism human resource index.


2016 ◽  
Vol 5 (1) ◽  
pp. 25-47 ◽  
Author(s):  
Jörn Dosch

AbstractOn 31 December 2015, the Association of Southeast Asian Nations (ASEAN) announced the establishment of the ASEAN Economic Community (AEC). In theory, this agreement has produced association-wide economic integration. However, following the announcement and for the foreseeable future, ASEAN member states will continue to have significantly less than full regional economic integration. Why? Some observers believe that the AEC plans involve an overly ambitious timeline and too many ill-thought-out initiatives. Others point to ASEAN's traditional aversion to legally binding agreements. While progress has been made in reducing or eliminating intra-ASEAN trade tariffs, substantial non-tariff barriers to trade persist. However, for most member states, the ASEAN market is relatively small, while external markets, especially China, are growing rapidly. Given this outward orientation for ASEAN trade, is the lack of an unhindered regional market really a problem?


2016 ◽  
Vol 19 (1) ◽  
pp. 71-87
Author(s):  
Hien Thi Diem Nguyen

On November 22, 2015, ASEAN leaders signed Kuala Lumpur Declaration on the establishment of ASEAN Economic Community (AEC), to which ten ASEAN member countries would form a market of approximately 630 people since January 1, 2016. Vietnam’s enterprises in general and commercial banks in particular are expected to face both opportunities and challenges when the banking sector will be fully open and all barriers, subsidies will be removed until 2020. The paper is to analyze the performance of Vietnam’s commercial banks in comparison with those of other AEC countries’ on economic and financial criteria, thereby proposing some suggestion so as to enhance the competitiveness of Vietnam’s commercial banks.


Author(s):  
Muhammad Fadli

Masyarakat Ekonomi ASEAN adalah salah satu pilar pembentukan Komunitas ASEAN dan merupakan bentuk integrasi ekonomi regional yang mulai di berlakukan pada tahun 2015. Pemberlakuan tersebut akan menjadikan ASEAN sebagai pasar tunggal dan basis produksi dimana terjadi arus barang, jasa, investasi dan tenaga terampil yang bebas serta aliran modal yang bebas antar-negara di kawasan ASEAN. Arus bebas tenaga kerja terampil tersebut harus dimanfaatkan oleh Indonesia sebagai peluang dalam menyerap tenaga kerja dan mengurangi pengangguran. Hal yang menjadi permasalahan adalah bagaimanakah kebijakan pemerintah dalam bidang ketenagakerjaan dalam mempersiapkan tenaga kerja terampil menghadapi Masyarakat Ekonomi ASEAN 2015. Dengan menggunakan metode penelitian yuridis normatif dapat disimpulkan bahwa terdapat berbagai kebijakan dalam bidang ketenagakerjaan yang mendukung terciptanya Sumber Daya Manusia yang berkualitas atau tenaga kerja terampil. Maka dari itu, Undang-Undang Nomor 13 Tahun 2003 tentang Ketenagakerjaan dan berbagai kebijakan lain yang mengamanatkan pemberian pelatihan kerja serta pembentukan Badan Nasional Sertifikasi Profesi yang bertugas memberikan sertifikasi kompetensi kerja harus dioptimalkan, guna mempersiapkan tenaga kerja terampil, berkualitas dan berdaya saing serta diakui oleh negara ASEAN lainnya dalam menghadapi Masyarakat Ekonomi ASEAN 2015.<p>ASEAN Economic Community is one of the pillars of the establishment of the ASEAN Community which formally as a form of regional economic integration that will enter into force by 2015. This enforcement will make ASEAN as a single market and production based where there are flow of goods, services, investment and skilled labor that is free and free capital flows among ASEAN member countries. Free flow of skilled labor should be used by Indonesia as an opportunity to absorb employment and reducing unemployment. The issue of this subject is how the government policy in the field of labor in preparing skilled labour in facing the ASEAN Economic Community 2015. By using the method of juridical normative research can be concluded that there are a variety of employment policies supporting the creation of high quality human resources or skilled labor.Thus, Law of Republic of Indonesia Number 13 year 2003 on Employment and another regulations that mandate the provision of vocational training and the establishment of the National Professional Certification which in charge of certifying the competence of work must be optimized in order to prepare skilled labour, high quality and having competitiveness and recognized by the other ASEAN countries in facing the ASEAN Economic Community 2015.</p>


2018 ◽  
Vol 1 (02) ◽  
pp. 23-32 ◽  
Author(s):  
Johanes Jenu Widjaja Tandjung

Business competition in Indonesia has entered a new chapter, immediately upon the ASEAN Economic Community establishment in 2015. Since then, the domestic market has been penetrated by foreign competitors, particularly from ASEAN member states, China, and South Korea. It is inevitable that the regional competition impinges local business lines. Therefore, these enterprises must initiate “glocally” marketing strategy - a global approach with a local taste that attracts local prospects.


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