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[ Phan, D.V.T. ]ASEAN tax law - a culture clash

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论文题目	ASEAN tax law - a culture clash
作者	Phan, D.V.T.
刊物名称	Asia-Pacific tax bulletin
刊物期别	Vol. 18 (2012), no. 2
所属领域	国际税法
内容简介	[Abstract] This article analyses the extent to which European fundamental freedoms can be applied to the establishment of the ASEAN Econimic Community and cross-border tax cases. The author describes the cultural clash between the West and the East and concludes that the specific cultural environment in Asia requires a significant modification of the European fundamental freedoms.