The challenges of dealing with tax havens: Can innovative uses of technology be part of the solution?

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The challenges of dealing with tax havens: Can innovative uses of technology be part of the solution?

This paper examines the impact of tax havens and bank secrecy laws in administering Australia’s taxation system, including an examination of the impact of electronic commerce. The Australian Taxation Office (ATO) estimates that in 2005-06 about $5.3 billion flowed from Australia to tax havens. A US...

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Bibliographic Details
Main Author:	Pinto, Dale
Format:	Journal Article
Published:	School of Business Law, Curtin Business School, Curtin University of Technology 2008
Online Access:	http://search.informit.com.au/fullText;dn=864302725340235;res=IELBUS http://hdl.handle.net/20.500.11937/46106

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