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.
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Taxation of branches of international banks : towards a multilateral tax treaty
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.
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