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Transfer Pricing and Fiscal Incentives: Issues for Coordination and Harmonization


The study discusses the harmonization and coordination of policies among the ASEAN tax systems relative to transfer pricing issues and fiscal incentive provisions. It notes that prospects of harmonizing and coordinating fiscal incentives and investment laws of the ASEAN members are likely to happen in view of the growing interdependence among ASEAN members. It recommends, however, that such system should be looked into with extreme caution so as not to jeopardize the prevailing policy thrusts and programs of the individual economies.

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