South East Asian Tax Administration Issues in the Drive to Attract Foreign Direct Investment: Is a Regional Tax Authority the Way Forward?

The Association of South East Asian Nations (ASEAN) region is of growing importance to foreign investing New Zealand businesses. Under the umbrella of a case study focussing on Vietnam, this paper utilises interviews and phenomenology observations to ascertain the particular tax administration issues that are of concern to foreign investors. The research then explores the possibility of establishing an ASEAN-based Regional Tax Authority (RTA) as a way of alleviating such tax administration issues and, ultimately, increasing foreign investment into the ASEAN region. It is suggested that the establishment of an ASEAN RTA is the best way forward