T. Thidaporn Sirithaporn Llm
professor
Law
University of Amsterdam
Netherlands
Biography
Thidaporn (Thida) Sirithaporn is a PhD candidate at the Amsterdam Centre for Tax Law (ACTL) since 2012, conducting research within the scope of the ACTL research programme on Tax Sovereignty versus Globalisation led by Prof.Dr.Dennis Weber. Her research focuses on the influence of regional tax integration on national tax sovereignty with the core objective being to try and establish sound principles for a regional tax regulatory framework model within ASEAN by analysing the relationship between regional tax regulatory framework and its influence on national tax sovereignty drawing from the experiences of the EU which has most closely integrated. The significance therefore of the thesis will be to examine this dynamic and contribute to the extant literature relating to tax integration frameworks for regional trade blocs. It would also attempt to provide practical and reasoned proposals for relevant ASEAN authorities.
Research Interest
Tax regulatory framework model