| Description |
viii, 333 leaves ; 30 cm |
| 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 |
| Notes |
Submitted to the School of Law of the Faculty of Business and Law, Deakin University |
|
Thesis (Ph.D.)--Deakin University, Victoria, 2003 |
| Bibliography |
Bibliography: leaves 313-333 |
| Subject |
Banks and banking, International -- Taxation.
|
| Genre/Form |
Academic theses.
|
| Author |
Deakin University. School of Law.
|
|
Deakin University. Faculty of Business and Law.
|
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