Tax and Cryptocurrencies

From this OECD report, I was able to form the following insights.

Digitalization offers new opportunities as well as challenges to tax policy and administration beyond the international tax system. These include the growth of the gig and sharing economy and how tax compliance and revenues are affected due to the rise of non-standard work. At the same time, technologies like blockchain give rise to both new, secure methods of record-keeping while also facilitating crypto-currencies which pose risks to the gains made on tax transparency in the last decade.

In light of digitalization, broader tax challenges raise very complex technical questions. There is a need to review “nexus” and “profit allocation” rules – two fundamental concepts on how taxing rights are allocated between jurisdictions and how profits are allocated to the different activities carried out by multinational enterprises.

Broader tax challenges raised by digitalization chiefly relate to question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among countries. These issues on profit allocation are broader in scope than transfer pricing, which only covers related parties.

Most ASEAN countries, though not members, are observers of the OECD. This can prove to be an advantage to ASEAN nations, which can begin to harmonise their legal systems through consistent legal and tax treatment of cryptocurrencies, especially for tax purposes. To ensure that the tax systems of these nations are able to respond to these challenges, there must be a robust understanding of how digitalization is changing the way businesses operate and how they create value.

Impact of National Resources and Ethno-linguistic Diversity in ASEAN Community Building

The term “community” encompasses the broad idea of a social unit of any size that is formed based on shared common values allowing membership and unity.  It is an “aggregating device” that supports the existence of diversity, while displaying commonality at the same time.  (Cohen, 1985)

The ASEAN Community exemplifies unity in diversity.  With its rich and diverse culture and vast natural resources, the ASEAN nations initially banded together in 1967 to accelerate economic growth, social progress and cultural development through joint endeavors, as well as to promote regional peace and stability through abiding respect for justice and the rule of law.  In the 2003, the Bali Concord spells out how the ASEAN Community is to be established on three pillars, namely political and security cooperation, economic cooperation and socio-cultural cooperation.  (ASEAN, n/a)

As a tax and trade lawyer, I focus this discussion on an aspect of the journey towards building the ASEAN Economic Community, wherein I note two conflicting forces, which drive the push and pull towards regional integration: (a) varied industrial and economic resources and products and (b) ethnolinguistic diversity.  Both forces impact economic cooperation in the ASEAN’s journey of community building.

1. Country’s important industrial/agricultural resources

The ASEAN Economic Community (“AEC”) Blueprint discusses how the ASEAN Economic Community desires to converge the interests of ASEAN Member Countries by establishing the region as a single market and production base through the free flow of goods.   (ASEAN Public Affairs Office, 2008)   The free flow of goods takes into account the great diversity in goods among the ASEAN nations, in light of the region’s abundance in industrial and agricultural resources.

In connection, Dr. Mahiwo and colleagues discuss how topographical diversity in light of the ASEAN’s geographic location and characteristics, account for Southeast Asia’s abundance in natural resources.  Accordingly, this diversity likewise impacts the ways of life of people from various ASEAN nations, as well as how the ASEAN nations organize and develop their economic, political, strategic-security, socio-cultural, and relationships with fellow intra-ASEAN members as well as extra-ASEAN counterparts and entities in Asia and in the world.  (Mahiwo S. e., Module 2: A Geographical Survey of the ASEAN Region, 2013)

With diversity in industrial / agricultural resources, and varying levels of economic development of each ASEAN nation, the AEC journey towards community building aims to remove barriers to trade and enhance trade facilitation.  The goals for trade facilitation are customs integration, the ASEAN Single Window and implementation of Rules of Origin (“ROO”), which are responsive to global production process.  Interestingly, the ROO promotes a regional production network to narrow development gaps and increase usage of the Common Effective Preferential Tariff (“CEPT”) in the ASEAN Free Trade Agreement (“AFTA”).   (ASEAN Public Affairs Office, 2008)

Underlying behind the ROO, CEPT in the AFTA and other trade agreements as well as the AEC’s initiatives towards better trade facilitation and customs integration, is the acknowledgement that each ASEAN nation has unique resources, and that free flow of such varied industrial and agricultural resources is key to growth and sustainability of the ASEAN as an economic community.

On the other hand, variations in industrial / agricultural resources also account for conflicting domestic interest of each ASEAN member state.  An economic model, termed as Specific Factors Model, however, describes how how trade liberalization sets the stage for economic conflicts from liberalization efforts of an economy, in a sense that export-oriented industries favor trade liberalization, while the inverse is true for import-competing industries. Thus, notwithstanding efforts towards trade liberalization by the AEC, potential negative effects are foreseen due to inconsistent regulations and different ROO interpretations amidst varying economic factors, among which include varied industrial and agricultural resources and sectors, which dictate an ASEAN country’s protectionist interests. In fact a source of conflict in ASEAN countries can be the competing demand for scarce resources.  Domestic preferences can thwart liberalization commitments in the AEC. This can be block the depth of integration of ASEAN member states notwithstanding the goal towards an AEC.  (Yean & Das, 2016)

2.  Ethnolinguistics diversity

While the varied industrial / agricultural resources can, as discussed above, generally enhance the need for advancement of the AEC, the ethnolinguistic diversity in the region can pose a challenge to the journey of building a regionally-integrated ASEAN community As discussed by Dr. Mahiwo, et al, there is a wide variety of ethnic compositions and languages among ASEAN member states.  (Mahiwo S. , 2013)

One of the aims of the AEC is to build an ASEAN Community that is people-oriented and socially responsible, with a view to achieving enduring solidarity and unity among the peoples and members of the ASEAN.   The socio-cultural pillar of the AEC seeks to forge a common identity as well as an inclusive building and sharing society, where the well-being, livelihood and welfare of the peoples are enhanced.  (ASEAN Public Affairs Office, 2008)

However, the political, economic and social diversity among ASEAN member states is both boon and bane for regional integration. (East Asia Forum, 2016)

Further, the notion of community in the ASEAN is, in general, only promoted at the government level rather than at the individual level. With this in mind, a sense of sharing is thus limited in scope to those of the same origin, while a sense of belonging is confined to relations between peoples with a shared origin.  These parameters make a sense of community quite difficult to pursue, and thereby affect the level of a sense of community at a regional level.  (Pimoljinda, 2013)

Notwithstanding that the implementation of AEC commitments requires considerable technical, financial, human and political resources. (Yean & Das, 2016), legal practice remains restricted only to Filipino citizens, notwithstanding allowance by other ASEAN member states for other members in the region to enjoy limited practice in their jurisdiction. This is an example of how, at the individual level, members of a profession are able to lobby against the consequences of an ASEAN market for their profession.

Works Cited

Cohen, A. (1985, n/a n/a). Building the ASEAN Community: Efforts from Singapore. Retrieved March 2017, 2018, from The Symbolic Construction of Community: http://blog.aseankorea.org/?p=1065

ASEAN. (n/a, n/a n/a). The ASEAN Journey to Community. Retrieved March 17, 2018, from ASEAN.org: http://www.asean.org/storage/images/resources/2014/Feb/asean%20community%20building%20%20-%20akpm%20-%20lecture%20%20acj%20-%20feb%202014.pdf

ASEAN Public Affairs Office. (2008, January n/a). ASEAN Economic Community Blueprint. Catalogue-in-Publication Data. Jakarta, n/a, Indonesia: The ASEAN Secretariat 2008. Retrieved from ASEAN.org: http://asean.org/wp-content/uploads/archive/5187-10.pdf

Mahiwo, S. e. (2013). Module 2: A Geographical Survey of the ASEAN Region. In S. e. Mahiwo, ASEAN Studies I: Introduction to ASEAN Studies. Quezon City: UP Open University Office of Academic Support and Instructional Services.

Yean, T., & Das, S. (2016, n/a n/a). The ASEAN Economic Community and Conflicting Domestic Interests. Moving the AEC Beyond 2015: Managing Domestic Concensus for Community-Building, p. n/a.

East Asia Forum. (2016, June 17). ASEAN’s Diversity Challenge. Retrieved March 17, 2018, from Economy Watch: http://www.economywatch.com/features/ASEANs-Diversity-Challenge0617.html

Pimoljinda, T. (2013, n/a n/a). Ethno-cultural Diversity: A Challenging Parameter for ASEAN Regional Integration. Public Administration in the Time of Regional Change, 61 – 65.

Mahiwo, S. (2013). Module 3: Peoples of ASEAN: An Ethno-Linguistic Map. In ASEAN Studies I: Introduction to ASEAN Studies. Quezon City: UP Open University Office of Academic Support and Instructional Services.

Colonial Legacies in ASEAN Legal Systems

A least talked-about colonial legacy in the ASEAN is the hodge-podge of legal systems among jurisdictions in the ASEAN region. (Grant, 2014) I find this disconcerting considering that the legal system of a state objectively reflects the development of its society, as well as, its historical, national and cultural peculiarities. (Legal System, n.d.) Further, the interplay between the law, sovereignty and state applies a critical perspective to how power operates in various contexts of a nation. (The President and Fellows of Harvard College, 2018) In this light, the variety of legal systems among ASEAN jurisdictions plays a pivotal role in shaping state formation in the region.

These legal systems range from common law systems of Brunei, Malaysia, and Singapore, to civil law systems such as Indonesia and Cambodia, and Laos and even to hybrids of both in the systems of Thailand, Vietnam, Myanmar and the Philippines

Specifically, Singapore and Malaysia’s legal systems are based on English common law, while Indonesia’s is rooted in the Dutch framework left by the Dutch. Thailand though uncolonised, has a legal system which is a hybrid of French, German and English common law. Vietnam, a former French colony, is an incoherent mix of old Soviet law, common law, European civil law and Asian influences. (Grant, 2014). Brunei has a dual system based on English common law and Islamic law. Myanmar’s legal system is a mixed system of customary law and English law. Laos has a civil law system based on traditional customs, French legal norms and procedures and socialist practices. Cambodia also has a civil law system influenced by the UN Transitional Authority, customary law, Communist legal theory, and common law. (ASEAN Legal & Business Guide). Our very own Philippines is a mixed jurisdiction thanks to its application of Spanish (derived from Roman) Civil Law and Anglo-American (derived from British) common law systems.

Additionally, the concept of a regional block is also a Western concept, and can be regarded as colonial. The concept of ‘Southeast Asia’ is an artificial construct made when, at the Quebec Conference in August 1943, the Western Allies decided to establish a separate South East Asia Command (SEAC), embracing Burma, Malaya, Sumatra, and Thailand. (Desierto, 2008) In light of the diversity among ‘Southeast Asian’ jurisdictions, there is a cumbersome process of apprehending and reconciling diverse bases of authority and legal orders.

These variances in legal and regulatory systems, constructs and traditions vis-à-vis political climate and social dimensions are among the big “soft” barriers towards greater ASEAN integration. (Grant, 2014) In the journey towards an ASEAN Economic Community, pressing legal issues arise from cross-border transactions, such as enforcement of competition (Sayekti, 2016), data privacy, tax, customs, trade, and contract laws.

The ASEAN has been slow to adopt binding legal frameworks which govern the relationships, and even further, transactions, among its members and its residents. More legal harmonization is needed. It entails countries’ agreement on a set of objectives and targets, but giving each the freedom to amend their internal laws to fulfill the agreed objectives. Such legal harmonization is best suited to the peculiarities of the “ASEAN Way” of musyawarah (consultation) and musfakat (consensus), as contrasted against the formal legalism of most Western international institutions. (Wong, 2013)

Works Cited:

Grant, J. (2014, August 21). Legal hodge-podge frustrates Asean harmonisation. Retrieved March 24, 2018, from The Financial Times: https://www.ft.com/content/47d160ac-ebd8-38ca-94c2-4c3a9c435718

Legal System. (n.d.). Retrieved March 24, 2018, from National Legal Internet Portal of the Republic of Belarus: http://law.by/legal-system/general-information/

The President and Fellows of Harvard College. (2018). State, Sovereignty, and The Law . Retrieved March 24, 2018, from Harvard Department of Anthropology: https://anthropology.fas.harvard.edu/research/state-sovereignty-and-law

ASEAN Legal & Business Guide. (n.d.). Retrieved March 24, 2018, from Dej-Udom Law: https://www.dejudomlaw.com/wp-content/uploads/2014/04/Dej-Udom-Associates-ASEAN-Legal-and-Business-Guide.pdf

Desierto, D. (2008, December). Postcolonial International Law Discourses on Regional Developments in South and Southeast Asia. International Journal of Legal Information, 36(3).

Sayekti, C. (2016, March 8). ASEAN: Harmonization in competition law. Retrieved March 24, 2018, from The Jakarta Post: http://www.thejakartapost.com/news/2016/03/08/asean-harmonization-competition-law.html

Wong, J. (2013, October 31). On Legal Harmonisation Within ASEAN. Singapore Law Review, 5(14).

Unity amidst Diversity in Faith in the ASEAN

Reposting a comment to the post on Christianity’s Influence in Shaping the ASEAN Community and my corresponding response

Comment to my post:

What worries me about the Christian faith is that it is “diverse” and denominated (Rhodes, 2005), and in some ways, is still becoming more and more denominated. In the Philippines alone, we have different denominations of Christian churches with different practices and traditions of their own. That being said, one thing that interests me is the idea that when analyzing religious diversity, how deep do we go in terms of our level of analysis? Do we simply look into the overarching similarities between Christian denominations? Will there be cognition differences that could affect economic processes?

In a nutshell, what i’m trying to say is that the deeper we get into conversations about religions and religious diversity, we come to a point wherein we find ourselves untying more and more knots that exist under the surface level of religious conversations.

References:

Rhodes, R. (2005). The complete guide to Christian denominations. Retrieved from https://www.harvesthousepublishers.com/data/files/excerpts/9780736952910_exc.pdf 10th March 2018

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My Reply:

Actually, Christianity is not the only religion which has sects. For example, as regards the other major religions in the ASEAN:

1. Islam is composed of 2 main sects, Sunni and Shia, each of which has branches or denominations. Among the branches in Sunni are: Wahabi / Salafist, Shafi, Maliki, Unorthodox, Hanbali, Barelvi, Deobandi, and Hanafi. Under the Shia are branches of Zaidi, Ismaili, Twelvers. The following Muslim sects also exist: Sufi, Quranists, and Khrarijite, under which the Ibadi branch exists. (McCandless, 2014) This enumeration excludes the branches and movements of Islam. Worse than any divide in Christendom is the Sunni and Shia divide, which has simmered for fourteen centuries and doesn’t explain all the political, economic, and geostrategic factors involved in these conflicts, but it has become one prism through which to understand the underlying tensions. What’s scary though is that this divide is categorized by the fervor of armed militants, motivated by the goals of cleansing the faith or preparing the way for the return of the Islamic messiah or mahdi. (Abdo, Amos, & Aslan, n/a)

2. In Buddhism, there are three major branches: Theravada, Mahayana, and Vajrayana. Mahayana further subdivided into Zen, Pure Land and Nichiren. There is also Tendai Buddhism and Tibetan Buddhism or Lamaism. (ReligionFacts, 2015)

3. In Hinduism, there are Devotional Sects and Philosophical Sects. Major Devotional Sects (and sub-sects) are Shaivism (Pashupata Shaivism, Shaiva Siddhanta, Kashmir Shaivism, Siddha Siddhanta, Lingayata, Shiva Advaita), Vaishnavism (Lakshmi Sampradaya, Brahma Sampradaya, Rudra Sampradaya, Kumara Sampradaya), Shaktism and Smartism. Philosophical Sects are divided into Theistic Sects (Samkhya, Yoga, Nyaya, Vaisheshika, Mimamsa, and Vedanta) and Atheistic Sects (Carvaka, Jainism, Buddhism). There are also other Sects: Sharautism, Saurism, Ganapatism, Kabir Panthi, Aghor Panth, Tantrik Panth and New Hindu Movements (Arya Samaj, Brahmo Samaj, Prarthana Samaj, Ramakrishna Mission, Sathya Sai Organization, Siradi SaiBaba, Shyama Chraran Lahiri Mahasaya Mission, Chinmaya Mission)

Meanwhile, under Christianity (to be distinguished from cults, that is), there are five main branches: Church of the East, Oriental Orthodoxy, Eastern Orthodoxy, Roman Catholicism and Protestantism. Under Protestantism, four traditions have emerged: Lutheran, Reformed, Anabaptist and Anglican. From these four offshoots, a diverse and astounding number of denominations have emerged. Most vary in terms of style and order of worship. This accounts for diversity in the Body of Christ and not disunity. (GotQuestions.org, n/a)

As regards a unifying force among Christian denominations, what will be most helpful in unifying the different denominations is to go back to the history of the Christian faith and recallibrate. Nowadays, when we hear the word Christianity, we tend to think of denominations and churches with a solemn building with a cross, a pulpit, clergy and ministers, a choir or worship team and members. This contemporary notion of the Christian religion and Christian churches, is now so vastly different from how it was first conceived.

Interestingly, in the original text of Matthew 16:18, Jesus said, “I will build My Ekklesia”. The word used in the original Greek text pertains to a legislative assembly, which served as a gathering of those called out or deputized by a King (in the case of Rome, an Emperor) to validate the law of His Kingdom as well as teach the language and culture of the Kingdom until everything walked, talked and acted like citizens of the Kingdom. Consistent with this paradigm, Jesus prayed, “Thy Kingdom come, Thy will be done on earth as it is in Heaven.”

Still consistent with Jesus’ paradigm, in the first century, Christianity, was always referred to as individuals and never to buildings. These were individuals who operated 24/7 “from house to house” all over town as a transforming organism with the objective of transforming people and society, and not as a static institution.

Also a key is for those who practice Christianity to recalibrate their gaze on the fundamentals of faith: how God loves the world, including people and nations, and desires to draw people unto Him through Jesus, the Word that became flesh. This connotes being a doer, and not a mere hearer of the words heard in masses, church services and read in the Bible or devotionals. This will be a challenge for all those who call themselves Christian to go beyond the confines of mere religion and actually engage in prayer and addressing felt needs of society, such as prevalence of crime, racism, poverty, and the like. For this, the message of the Cross is central and should be lived out, especially concerning salvation of communities, cities and nations, by the grace of God poured out on the Cross.

Instead of focusing on differences between denominations, a recalibration of focus on God, His love for this world, and the disparity between His Kingdom of righteousness, peace and joy vis-à-vis societal ills of this day can generate a newfound compassion among Christians upon nations and societies that have been scarred. (Silvoso, Ekklesia: Rediscovering God’s Instrument for Global Transformation, 2017)

Notably, there is a Body of Christ movement, which has been gaining considerable influence. It is focused on unification of various Christian denominations. After all, as the lyrics of a song goes, “we are one in the Spirit, we are one in the Lord, and we pray that all unity will one day be restored, and they’ll know we are Christians by our love.”

Since love is a universal theme, it can also unify and break down walls among various denominations in different religions. Perhaps those who want to be known by their love can show the way.

Works Cited

McCandless, D. (2014, October n/a). The Islamic World. Retrieved March 10, 2018, from Information is Beautiful: https://informationisbeautiful.net/visualizations/islamic-sects-schools-branches-movements/

Silvoso, E. (2017). Ekklesia: Rediscovering God’s Instrument for Global Transformation. Minneapolis: Baker Publishing Group.

ReligionFacts. (2015, March 17). Buddhist Sects and Schools. Retrieved March 10, 2018, from ReligionFacts: http://www.religionfacts.com/buddhism/branches

Abdo, G., Amos, D., & Aslan, R. (n/a, n/a n/a). The Sunni-Shia Divide. Retrieved March 10, 2018, from Council on Foreign Relations: https://www.cfr.org/interactives/sunni-shia-divide#!/sunni-shia-divide

GotQuestions.org. (n/a, n/a n/a). Why are there so many Christian denominations? Retrieved March 10, 2018, from Gotquestions.org.Home: https://www.gotquestions.org/eternal-life.html

Christ’s Influence in Shaping the ASEAN Community

Religion is defined as the service and worship of God or the supernatural, or the commitment or devotion to religious faith or observance. (Merriam-Webster, 2018)

In the ASEAN region, Islam, first introduced to Southeast Asia in 12th century, is perceived to be the most widely-practiced religion in this region. (Elder, Matthew; Can Hao, Ho; Wadsworth, Felix;, 2015). It accounts for 38.6% in the religious distribution of major religions in the region. Second to Islam is Christianity, which accounts for 20.1%. (Mahiwo & al, 2013)

As a Christian, myself, I would like to focus my discussion on Christianity’s influence in the ASEAN region.

Christianity is defined the practice of faith derived from Jesus Christ, based on the Bible as sacred scripture (Merriam-Webster, 2018). More apt, though, is an introduction to the founder of this faith, Jesus. Jesus, a man who walked on the earth in Israel 2000 years ago, is believed by Christians to be born of Virgin birth, have died and risen after 3 days prior to ascending to Heaven. With His claim and demonstrations to be the second person of a monotheistic but tripartite God, His followers believe and have accordingly been empowered by His Spirit to spread his teachings to the “ends of the earth”. (Got Questions Ministries, 2002-2018) Hence, Christianity’s spread to Southeast Asia.

As early as the 12th century, Christians were reported in North Sumatra. In 1503, a Frenchman traveling in Asia met archbishops from Babylon who were on their way to churches in Java, Burma and Thailand. Meanwhile, Portuguese and Spanish conquerors were accompanied by priests, who were responsible for the Philippines’ emergence as a Catholic nation. In the 17th century, Protestant missionaries who primarily ministered to Dutch people in the East Indies displayed true missionary spirit. By 1800, Indonesia had the largest churches in East Asia, with up to 200,000 Protestant Christians. In Thailand, where no foreign power has ever held sway, both French Catholicism and Protestant missions from England, America and Holland were to be found. Despite good relations with some of Thailand’s kings, the gospel advanced chiefly among the Chinese and Lao people. (Porter, 2014)

Since World War II there has been a continual expansion of missionary activity throughout Asia, contributing to a further growth in Christianity. Such growth had a different flavor, attributable to the rise of nationalism during the 20th century. This gave rise to the independence and dignity of national Asian Christian churches. (Porter, 2014) From a colonial religion, Christianity in Southeast Asia has emerged as a fully indigenous Southeast Asian religion which still connects with Christianity worldwide. Principal features of this movement are empowerment of local church leaders, emergence of indigenously initiated Christian movements, and most importantly the full engagement of the Christian community and its witness in the local cultures, societies, economies, and politics of Southeast Asia. (Hunt, 2011)

Now, the Philippines, previously dubbed as the only Christian nation in the ASEAN, is no longer alone in the region. Indonesia has the next strongest Christian influence among the ASEAN nations. In a 2010 census, Christians were estimated to be 9.9% in Indonesia, or 22 millions Christians – higher than the total population of Laos, Singapore and East Timor combined. In Brunei and Malaysia, 10% and 9.1% of the population, respectively, are accounted for a Christian. In Vietnam, Christians account for 7.6 million. The next country with significant number of Christians is Vietnam with about 7.6 millions Christians. This number is still higher than the population of Laos, Singapore or East Timor. (Trisnaldi, 2017) Some of richest Indonesian as well as government and political leaders are also Christian . (Kroll, 2018)

The growth of Christianity in the ASEAN region is a significant unifying force in these racially diverse states, though finding ways of expressing that unity still remains a challenge. Nonetheless, different Christian denominations have found various ways of accepting diversity and affirming unity within themselves, although the use of “colonial languages” is still inevitable for purposes of international communication. (Muller & Ustorf, 1995)

While Indonesia’s vast territory and regional identities account for differences among Indonesian Christians, the English- speaking churches in Malaysia are more firmly involved and have concern for national and social issues. Chinese speaking congregations have a strong sense of autonomy, weak denominational links and fragile involvement in ecumenical activity – whatever its theological stripe. Nevertheless, Christians are willing to break down some of the barriers to communication. Independence from missions and colonial associations can still leave the question of identity unresolved. This seemingly unresolved identity and isolation is not solely attributable to the Christians themselves. The Malaysian government for example is deeply ambivalent about Christian use of the national language to protect Malays from Christian influence, and isolate Christians from national life and culture. (Muller & Ustorf, 1995)

With respect to art and architecture, which are important expressions of national and eventually regional identity. Thai, Filipino and Indonesian Christians seem to feel more comfortable about encouraging the use of local, including regional, art in the service of Christ. In Malaysia there is little of this and what is Malaysian is often perceived as Islamic. Because Muslims prefer the lines of demarcation to be clear, it makes contextualization of art difficult. While every culture stands under the judgment as well as the affirmation of the Gospel, it seems that national and Christian identity can conflict. Further, church architecture resorts to vaguely European forms while Christian art remains undeveloped. (Muller & Ustorf, 1995)

Where Islam or Buddhism have been associated with national identity, they often offered resistance to foreign faith and foreign domination. (Muller & Ustorf, 1995) In the context of globalization, however, a more inclusive and tolerant stance for the ASEAN region is necessary. This may have also contributed to the further and continuous growth of Christianity in the region.

Finally, seemingly unrecognized is the influence of Christianity in the legal systems of the ASEAN region, which are either common or civil law (or a mix of both, such as in the Philippines). Such legal systems have Judeo-Christian roots in Biblical moral law, which were likewise “localized” by each nation. With similar roots of basic legal systems, there can be promise of harmonization of legal environments in the region, notwithstanding legislation being an exercise of sovereignty. This can also contribute to the further shaping of the landscape of the ASEAN community.

Christianity in Southeast Asia is now both a locally rooted Asian religion and a world faith. As it continues to respond to the needs and sometimes the demands of its own communities, it also has the energy and integrity to assert itself on a larger, more global stage. (Muller & Ustorf, 1995)

Works Cited

Merriam-Webster. (2018, n/a n/a). Merriam-Webster. Retrieved March 7, 2018, from Merriam-Webster.com: https://www.merriam-webster.com/dictionary/religion

Elder, Matthew; Can Hao, Ho; Wadsworth, Felix;. (2015, February 26). Nationalism Studies. Retrieved March 7, 2018, from WordPress: https://nationalismstudies.wordpress.com/2015/02/26/religion-and-nation-building-in-modernity/

Mahiwo, S., & al, e. (2013). Religions and Philosophy in ASEAN Society. In S. Mahiwo, & e. al, ASEAN Studies I (pp. 147 – 272). Quezon City: University of the Philippines Open University.

Hunt, R. (2011). Southeast Asian Christianity. In R. Hunt, The Encyclopedia of Christian Civilization (p. n/a). New Jersey: Blackwell Publishing Ltd.

Brilliant Maps. (2015, June 10). Fastest Growing Religion in Each Country in the World. Retrieved March 7, 2018, from Brilliant Maps: http://brilliantmaps.com/fastest-religion/

Trisnaldi, A. (2017, June 28). Which country in Southeast Asia has the strongest Christian influence, beside the Philippines and East Timor? Retrieved March 7, 2018, from Quora: https://www.quora.com/Which-country-in-Southeast-Asia-has-the-strongest-Christian-influence-beside-the-Philippines-and-East-Timor

Kroll, L. (2018, n/a n/a). Indonesia Billionaires. Retrieved March 7, 2018, from Forbes: https://www.forbes.com/indonesia-billionaires/#dd07aaf45b75

Porter, R. (2014, July 25). OMF Literature. Retrieved March 7, 2018, from OMF.org: https://omf.org/blog/2014/07/25/history-of-christianity-in-asia/

Mitchell, R. (2013, August 25). Disciple All Nations. Retrieved March 7, 2018, from WordPress.org: https://discipleallnations.wordpress.com/2013/08/25/the-top-20-countries-where-christianity-is-growing-the-fastest/

Muller, K., & Ustorf, W. (1995, April). Contextualisation and re-contextualisation: Regional patterns in the history of Southeast Asian Christianity. Asia Journal of Theology, 9(1), 30-46. Retrieved from http://roxborogh.com/sea/country/RegionalpatternsSEA1995.pdf

Got Questions Ministries. (2002-2018, n/a n/a). Who is Jesus Christ? Retrieved March 7, 2018, from GotQuestions: https://www.gotquestions.org/who-is-Jesus.html