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Interjurisdictional allocation of multinational banking income : aligning taxation principles with economic activity

Sadiq, Kerrie. 2003, Interjurisdictional allocation of multinational banking income : aligning taxation principles with economic activity, Ph.D. thesis, School of Law, Deakin University.

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Title Interjurisdictional allocation of multinational banking income : aligning taxation principles with economic activity
Author Sadiq, Kerrie.
Institution Deakin University
School School of Law
Faculty Faculty of Business and Law
Degree name Ph.D.
Date submitted 2003
Keyword(s) Banks and banking, International - Taxation
Summary The current source regime of taxation, as applied to multinational banks, should be replaced with a system based on unitary taxation. Global formulary apportionment is a theoretically superior model that provides both jurisdiction to tax and allocates profits based on the economic activity that generates the income.
Language eng
Description of original viii, 333 leaves ; 30 cm.
Dewey Decimal Classification 332.15
Persistent URL http://hdl.handle.net/10536/DRO/DU:30023169

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.