International taxation of multinational enterprises (MNEs)

MNEs are likely to continue to grow because of factors such as globalisation and electronic commerce. Many countries are reforming their international tax systems in order to attract MNEs into their jurisdictions to do business within their borders and also to promote overseas growth of their reside...

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Bibliographic Details
Main Authors: Fernandez, Prafula, Pope, Jeffrey
Format: Journal Article
Published: Bond University - Commercial Law Centre, Faculty of Law 2003
Online Access:http://epublications.bond.edu.au/rlj/vol12/iss1/7
http://hdl.handle.net/20.500.11937/30143