The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality
This thesis examined whether the National Tax Equivalent Regime (NTER) achieved its goal of encouraging competitive neutrality through the notional application of Federal income tax laws to state owned entities. The study focused on the electricity and water industries, and also considered the effec...
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| Format: | Thesis |
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Curtin University
2019
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| Online Access: | http://hdl.handle.net/20.500.11937/75706 |