A proposal to reform income anti-tax-deferral regimes
This paper argues that despite the existence of CFC rules, their scope and effectiveness is limited and these limitations are likely to be further exacerbated by business that is conducted over electronic networks, like the Internet. Two related problems exist with the scope and effectiveness of CFC...
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| Format: | Journal Article |
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CCH Australia Limited, Monash University
2009
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| Online Access: | http://www.buseco.monash.edu.au/blt/jat/vol12-issue2-09-pinto.pdf http://hdl.handle.net/20.500.11937/28360 |