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...
| Main Authors: | , |
|---|---|
| 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 |
| _version_ | 1848753003627020288 |
|---|---|
| author | Fernandez, Prafula Pope, Jeffrey |
| author_facet | Fernandez, Prafula Pope, Jeffrey |
| author_sort | Fernandez, Prafula |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 resident corporations. Issues such as taxation of electronic commerce, transfer pricing and harmful tax competition need to be addressed. Practical solutions for the future can include: a model convention for the taxation of MNEs; unitary accounting for MNEs; a multilateral treaty; or a global system of registration of MNEs. |
| first_indexed | 2025-11-14T08:17:36Z |
| format | Journal Article |
| id | curtin-20.500.11937-30143 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:17:36Z |
| publishDate | 2003 |
| publisher | Bond University - Commercial Law Centre, Faculty of Law |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-301432017-01-30T13:17:46Z International taxation of multinational enterprises (MNEs) Fernandez, Prafula Pope, Jeffrey 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 resident corporations. Issues such as taxation of electronic commerce, transfer pricing and harmful tax competition need to be addressed. Practical solutions for the future can include: a model convention for the taxation of MNEs; unitary accounting for MNEs; a multilateral treaty; or a global system of registration of MNEs. 2003 Journal Article http://hdl.handle.net/20.500.11937/30143 http://epublications.bond.edu.au/rlj/vol12/iss1/7 Bond University - Commercial Law Centre, Faculty of Law fulltext |
| spellingShingle | Fernandez, Prafula Pope, Jeffrey International taxation of multinational enterprises (MNEs) |
| title | International taxation of multinational enterprises (MNEs) |
| title_full | International taxation of multinational enterprises (MNEs) |
| title_fullStr | International taxation of multinational enterprises (MNEs) |
| title_full_unstemmed | International taxation of multinational enterprises (MNEs) |
| title_short | International taxation of multinational enterprises (MNEs) |
| title_sort | international taxation of multinational enterprises (mnes) |
| url | http://epublications.bond.edu.au/rlj/vol12/iss1/7 http://hdl.handle.net/20.500.11937/30143 |