Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Tax Justice Review
Noor Aryani Puspa
Universiti Malaysia Terengganu

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Tax Treaties and Source-Based Taxation in Southeast Asia: A Justice-Oriented Comparison Noor Aryani Puspa; Aruna Bhakt Samudra
Indonesian Tax Justice Review Vol. 2 No. 3 (2025): August, 2025
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/2a2qk017

Abstract

Tax treaties play a critical role in allocating taxing rights between countries, often constraining source-based taxation in developing economies. This paper compares tax treaty networks and withholding tax provisions in Indonesia, Thailand, and Malaysia. Using doctrinal treaty analysis, the study evaluates the distributive consequences of treaty design. The findings indicate that extensive treaty concessions significantly reduce source-country revenues. The paper argues that treaty policy choices have long-term implications for tax justice. The global contribution of this study lies in highlighting how treaty practices in ASEAN reflect broader structural inequities in international tax law. The study contributes to calls for treaty reform to better protect developing country interests.
Co-Authors Aruna Bhakt Samudra