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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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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

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Created: Thu, 01 Apr 2010, 15:48:05 EST

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