QUT ePrints

Bringing OBUs onshore : assessing the concessions

Sadiq, Kerrie (1998) Bringing OBUs onshore : assessing the concessions. Journal of Australian Taxation, 1(2), pp. 123-135.

View at publisher

Abstract

In the context of the Federal Government's desire to establish Australia as a competitive international financial centre this article examines the current position of OBUs in Australia. Further, the changes that have been made to accommodate the present system, along with proposed changes and the likely effectiveness of the tax concessions in attracting offshore banking activities in Australia are considered

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 50417
Item Type: Journal Article
ISSN: 1440-0405
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 21 May 2012 08:31
Last Modified: 21 May 2012 08:33

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page