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Reconciling Tax and Trade Rules: Challenges for ASEAN and East Asia

In: Facilitating Digital Trade in ASEAN and East Asia

Author

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  • Jane Kelsey

    (University of Auckland)

Abstract

This chapter explores the complexities for public revenue and tax policy posed by the expansion of the digital economy. To protect the country’ tax sovereignty, which tends to be undermined by binding and enforceable digital trade rules, tax regulators in ASEAN countries should work with trade ministries to assess the potential implications rules for their tax policy space and regularly re-evaluate the relationship between their trade and tax strategies.

Suggested Citation

  • Jane Kelsey, 2025. "Reconciling Tax and Trade Rules: Challenges for ASEAN and East Asia," Springer Books, in: Lurong Chen & Fukunari Kimura & Michitaka Nakatomi (ed.), Facilitating Digital Trade in ASEAN and East Asia, chapter 0, pages 171-213, Springer.
    • Handle: RePEc:spr:sprchp:978-981-96-7913-3_7
    DOI: 10.1007/978-981-96-7913-3_7
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