Taxation of branches of international banks : towards a multilateral tax treaty
| Data(s) |
01/01/2003
|
|---|---|
| Resumo |
Examines the taxation of branches of international banks under the OECD Model Tax Treaty. Argues that globalisation has made the current international tax system obsolete and suggests that a multilateral tax treaty system is a twenty-first century solution. |
| Identificador | |
| Idioma(s) |
eng |
| Publicador |
Deakin University, Faculty of Business and Law, School of Law |
| Relação |
http://dro.deakin.edu.au/eserv/DU:30026795/kobetsky-taxationofbranches-2003.pdf |
| Palavras-Chave | #Financial institutions, International - Law and legislation #Double taxation - Treaties |
| Tipo |
Thesis |
