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    International taxation of multinational enterprises (MNEs)

    130417_International%20taxation%20PID%20130417.pdf (257.8Kb)
    Access Status
    Open access
    Authors
    Fernandez, Prafula
    Pope, Jeffrey
    Date
    2003
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Fernandez, Prafula and Pope, Jeffrey. 2003. International taxation of multinational enterprises (MNEs). Revenue Law Journal. 12 (1): pp. 106-127.
    Source Title
    Revenue Law Journal
    Additional URLs
    http://epublications.bond.edu.au/rlj/vol12/iss1/7
    ISSN
    10347747
    Faculty
    Curtin Business School
    School of Business Law and Taxation
    Remarks

    The link to the Publisher's home page is: http://www.bond.edu.au/index.htm

    URI
    http://hdl.handle.net/20.500.11937/30143
    Collection
    • Curtin Research Publications
    Abstract

    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.

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