Book Review Section - INCOME TAX: Text, Materials and Essential Cases
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|Authors:||Kobetsky, Michael ; Dirkis, Michael ; O'Connell, Anne ; Delany, Tom|
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 8524713. - Vol. 42.2002, 1, p. 92-93
DeLany, Tom, (2001)
Kobetsky, Michael, (2011)
International - The Case for Unitary Taxation of International Enterprises - This article examines the case for using a multilateral tax treaty with unitary formulary apportionment to allocate the profits of international enterprises among the countries in which they operate. The article first outlines the problems of the current tax treaty system and the arm's length principle to allocate the ...
Kobetsky, Michael, (2008)
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