{"text_format":"2","workbook":"xls","n_sheets":1,"sheets":["report2"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":2,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"report2","index":0,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,2,0,3],[0,4,0,5],[1,2,1,3],[1,4,1,5],[2,2,2,3],[2,4,2,5],[3,2,3,3],[4,2,4,3],[5,2,5,3],[6,2,6,3],[7,2,7,3],[9,2,9,3],[9,4,9,5],[10,2,10,3],[10,4,10,5],[11,2,11,3],[12,2,12,3],[16,2,16,3],[17,2,17,3],[18,2,18,3],[19,2,19,3],[21,2,21,3],[22,2,22,3],[26,2,26,3]],"flags":["formulas_cached_only"]}
[null,"1.","Record Nr.",null,"UNICAMPANIASUN0082087"]
[null,null,"Autore",null,"Navarrini, Umberto"]
[null,null,"Titolo",null,"1: Introduzione : gli elementi costitutivi dei rapporti giuridici commerciali, in generale, in particolare: i   negozi giuridici e le obbligazioni commerciali / Umberto Navarrini"]
[null,null,"Pubbl/distr/stampa",null,"480 p. ; 25 cm"]
[null,null,"Edizione",null,"[Torino : UTET]"]
[null,null,"Descrizione fisica",null,"Fondo Salvatore Biggiero."]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910790368903321"]
[null,null,"Titolo",null,"Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development / / edited by Nolan Cormac Sharkey"]
[null,null,"Pubbl/distr/stampa",null,"Milton Park, Abingdon, Oxon ; ; New York, N.Y. : , : Routledge, , 2012"]
[null,null,"ISBN",null,"1-280-68168-3"]
[{"$nulls":4},"9786613658623"]
[{"$nulls":4},"0-203-11899-5"]
[{"$nulls":4},"1-136-31281-1"]
[null,null,"Descrizione fisica",null,"1 online resource (689 p.)"]
[null,null,"Collana",null,"Routledge studies in the growth economies of Asia ; ; 110"]
[null,null,"Disciplina",null,"336.200951"]
[null,null,"Soggetti",null,"Taxation - Southeast Asia"]
[{"$nulls":4},"Taxation - China"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Greater China and South East Asia : a taxing problem? / Nolan Cormac Sharkey -- Considering different approaches to tax law in China and ASEAN : a political, philosophical and pragmatic rationale / Nolan Cormac Sharkey -- China's local tax regimes : devolution, tax farming and fiscal federalism / Hans Hendrischke, Barbara Krug and Ze Zhu -- Localization of central taxation in China / Nolan Cormac Sharkey -- Tax compliance and administrative challenges : lessons from the Philippine experience / David Chaikin and Maria Cadiz Dyball -- Self assessment system in Malaysia : performance to date and challenges ahead / Ern Chen Loo and Margaret McKerchar -- The impact of workplace learning groups on ethical behaviour in the Indonesian tax office / Kate Collier, Ali Rokhman and Sherria Ayuandini -- Tax reform and economic development in Vietnam / Binh Tran-Nam -- How history has shaped the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- The impact of tax incentives on economic development in Singapore and Hong Kong / Stephen Phua Lye Huat and Andrew Halkyard -- Bilateral tax treaties and ASEAN economic integration : current position and future prospects / Sunita Jogarajan -- Tax residence and regions : addressing South East Asian transnationalism through ASEAN  / Nolan Sharkey and Kathrin Bain -- The wrap : impact of a region's tax systems on the changing world "]
[{"$nulls":4},"order / Yuri Grbich, Nolan Cormac Sharkey and Edmond Wong."]
[null,null,null,"Sommario/riassunto","China and the ASEAN region have risen rapidly to a position of immense economic significance in the global economy. Academics, policy makers and businesses are all keen to understand more about taxation in China and ASEAN, and this work seeks to address this key issue by providing a comprehensive overview of the many often mentioned but little understood challenges of doing business in the region. Traversing a wide range of regional issues and jurisdictions, topics covered include the role of DTAs in regional integration, the impact of social institutions on tax, corruption and its c"]