书目详细信息
： Taxing multinationals :
书目信息 机读格式(MARC)
| ISBN： | 9780190319311 |
|---|---|
| ISBN： | 0190319313 |
| 编目源： | EQO EQO OCLCO OCLCF YDXIT YDX OCLCQ GZL ANV OHL UtOrBLW |
| 个人名称： | Kayis-Kumar, Ann, |
| 题名： | Taxing multinationals : preventing tax base erosion by reforming of cross-border intercompany deductions / Ann Kayis-Kumar. |
| 索书号： | D996.3/K23E |
| 载体形态： | xviii, 312 pages : illustrations ; 24 cm. |
| 一般附注： | Originally presented as the author's thesis (doctoral)--University of New South Wales, School of Taxation & Business Law, 2017. |
| 书目附注： | Includes bibliographical references. |
| 格式化内容附注： | 1. Introduction -- 2. Reviewing the theoretical and applied literatures -- 3. Designing a principles-based evaluation framework -- 4. Evaluating current legal practice on cross-border intercompany deductions -- 5. Simulating tax-minimising behavioural responses to current and proposed tax rule -- 6. Developing principles-based proposals for tax reform -- 7. Results and conclusion. |