ABSTRACT
China and South East Asia present a unique challenge to the development of taxation concepts globally, concepts that to date have largely been developed outside the region. China and South East Asia are important and they are different. They are different because the people who live in them are part of complex and long-standing societies that have institutions that reflect their different origins. They are also different because they are simultaneously thoroughly interconnected but incredibly diverse. This book provides a multidisciplinary review of issues and challenges in relation to taxation in contemporary China and South East Asia. These issues and challenges are of global significance for a number of reasons and deserve careful consideration by academics and policymakers despite and because of the relatively low level of attention they have received to date.
