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

Jane Kelsey ()
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Jane Kelsey: University of Auckland

Chapter Chapter 7 in Facilitating Digital Trade in ASEAN and East Asia, 2025, pp 171-213 from Springer

Abstract: 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.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-96-7913-3_7

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DOI: 10.1007/978-981-96-7913-3_7

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