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dc.contributor.authorFernandez, Prafula
dc.contributor.authorPope, Jeffrey
dc.identifier.citationFernandez, Prafula and Pope, Jeffrey. 2003. International taxation of multinational enterprises (MNEs). Revenue Law Journal. 12 (1): pp. 106-127.

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.

dc.publisherBond University - Commercial Law Centre, Faculty of Law
dc.titleInternational taxation of multinational enterprises (MNEs)
dc.typeJournal Article
dcterms.source.number1, Article 7
dcterms.source.titleRevenue Law Journal

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curtin.accessStatusOpen access
curtin.facultyCurtin Business School
curtin.facultySchool of Business Law and Taxation

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