This book gathers a cross-disciplinary group of imminent scholars who have focussed their research on Tax in ASEAN and China and traverses a wide range of regional issues and jurisdictions. Topics cover the role of DTAs in regional integration, the impact of social institutions on tax, corruption and its causes, economic development and taxation and the use of education in developing systems. Countries covered include China, Vietnam, Hong Kong, Singapore, the Philippines, Malaysia and Indonesia. Fundamentally this book sheds light on the question of whether different taxing institutions are needed in the region.