Taxation of branches of international banks : towards a multilateral tax treaty Kobetsky, Michael 2003, Taxation of branches of international banks : towards a multilateral tax treaty, Ph.D. thesis, School of Law, Deakin University. Attached Files Name Description MIMEType Size Downloads Title Taxation of branches of international banks : towards a multilateral tax treaty Author Kobetsky, Michael Institution Deakin University School School of Law Faculty Faculty of Business and Law Degree name Ph.D. Date submitted 2003 Keyword(s) Financial institutions, International - Law and legislation Double taxation - Treaties Summary 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. Language eng Description of original xi, 283 leaves ; 30 cm. Dewey Decimal Classification 343.0526 Persistent URL http://hdl.handle.net/10536/DRO/DU:30026795 Document type: Thesis Collections: Faculty of Business and Law Law Higher degree theses (citation only)   Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Thu, 01 Apr 2010, 15:48:05 EST Fri, 04 Mar 2011, 13:14:05 EST Fri, 04 Mar 2011, 13:15:07 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 281 Abstract Views, 0 File Downloads  -  Detailed Statistics Created: Thu, 01 Apr 2010, 15:48:05 EST

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