The future of cross-border mergers and acquisition activity in Southeast Asia

Tax on digital economy activities has become a widely discussed issue in the world because of the limitation on the permanent establishment concept in anticipating the digital economy's externalities. The failure of OECD countries to reach digital economic taxation agreements also caused these countries to take unilateral measures in securing their respective interests. Indonesia, as a country with considerable digital economy value in the Southeast Asia region, plans to implement the significant economic presence concept to secure its tax revenue that cannot be captured by PE concept in the digital cross-border transaction. However, the implementation of this new nexus could generate new challenges in the Indonesia taxation system. This study seeks to provide alternatives to the Indonesian government regarding the taxable presence and taxation methods on the digital economy, especially digital advertising, by conducting examination and evaluation through current nexuses, the international proposals, and other countries' experience in addressing tax challenges in the digital advertising.

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Sailing Together or Ships Passing in the Night? India and the U.S. in Southeast Asia

10.31235/osf.io/xe2v3 ◽

2019 ◽

Author(s):

Walter Ladwig ◽

Anit Mukherjee

Keyword(s):

Foreign Policy ◽

Southeast Asia ◽

Security Architecture ◽

Political Leaders ◽

The Future ◽

The U.S

Political leaders and analysts have described U.S.-India relations as a globalpartnership with the potential to shape the future security architecture of theIndo-Pacific. As is widely acknowledged, the two countries’ extraregional interestsalign most closely in Southeast Asia. Accordingly, this article examines thepotential for and limitations of U.S. and Indian cooperation in the region to achieveshared aims. It argues that extensive diplomatic consultations between the twocountries have led to a significant convergence in their positions on regionalsecurity challenges. Active cooperation, however, remains constrained by anumber of factors, including India’s need to prioritize foreign policy challengescloser to home, concerns about provoking China, and a discomfort among countriesin Southeast Asia regarding the idea of a joint U.S.-India approach toward theregion. Due to these limitations, U.S.-India policies in Southeast Asia are expectedto operate in parallel instead of becoming a joint endeavor.

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Reflections on the Joint Cultivation of Undergraduate Animation Education in China and Thailand

International Journal of Learning and Teaching ◽

10.18178/ijlt.6.2.129-134 ◽

2020 ◽

pp. 129-134

Author(s):

Chaochu Xiang ◽

Keyword(s):

Future Development ◽

Cross Border ◽

The Future ◽

Belt And Road ◽

The Cross ◽

Asean Countries ◽

Education In China ◽

The Belt And Road

In recent years, with the advancement of the “The Belt and Road”, the cooperation between China and ASEAN countries is increasingly close, and the cross-border exchange of education between China and ASEAN has been further promoted. This article will research targeted at undergraduate animation education in Thailand. By studying the current educational pattern of the animation major in Thai universities and exploring the roots of the existing issues, combining the characteristics of the animation major in the College of Chinese & ASEAN Arts, try to put forward some ideas for the construction of a collaborative cultivating curriculum system for Chinese and Thai undergraduate talents. In order to provide some useful thoughts for the future development of international educational cooperation based on the College of Chinese & ASEAN Arts.

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Vietnam and the future of Southeast Asia — II

Australian Outlook ◽

10.1080/10357716908444333 ◽

1969 ◽

Vol 23 (1) ◽

pp. 33-45

Author(s):

Graeme Duncan

Keyword(s):

Southeast Asia ◽

The Future

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