Number 1-2008 contains the following:
 

Changing economic and social conditions pose challenges to tax policy, reform, administration and the implementation of tax rules. The author looks at the various factors that are involved in ensuring the success of a tax system and its adaptation to changing conditions.

The author looks at the ongoing tax reform process in South-East Asia which is based on regional and worldwide developments as well as the economic and structural developments and needs of the country.

This article is intended to give a short introduction to the United Nations (UN) Model Tax Convention and the nature and current work programme of the UN Committee of Experts on Cooperation in International Tax Matters. It indicates changes that have occurred in the last few years in how the UN work is done and current areas of focus of the UN Committee and the UN’s Financing for Development Office, under which the tax work sits.

This article looks at the increasing use of “soft laws” in tax administration. The author explains the difference between “soft law” and other forms of law in addition to the ongoing evolution and the impact it has on taxpayers.

The author addresses the issues involved in formulating taxpayer rights and obligations, and what would be required in a developing country like Afghanistan.

This article is the winning entry to the third Nani A. Palkhivala Research Paper Competition which was conducted by the All India Federation of Tax Practitioners. The authors comprehensively address the issue of intellectual property taxation in India and make a number of suggestions on improving the current system.

Reports on the following: Asia-Pacific, Australia, China, Hong Kong, India, Indonesia, Israel, Japan, Kazakhstan, Macau, Malaysia, Malaysia/Pakistan, Myanmar/Vietnam, New Zealand, Papua New Guinea, Philippines, Qatar/Singapore, Saudi Arabia, Sri Lanka, United Arab Emirates, Uzbekistan, Vietnam.