Abstract
During the ninth annual meeting of the Asia-Pacific Tax Forum (APTF), a ‘closed session’ was held for Ministry of Finance officials from the ASEAN region to discuss issues relating to coordination and standardisation of certain excise taxation policy and administrative aspects ahead of the ASEAN Economic Community (AEC) 2015. The meeting agreed that there would be benefit in gaining an understanding of each country’s excise tax systems as part of any potential future excise tax policy reforms undertaken in the lead up to, and after the commencement of the AEC.
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