Taxation of multinational banks : using formulary apportionment to reflect economic reality
Sadiq, Kerrie (2012) Taxation of multinational banks : using formulary apportionment to reflect economic reality. In Proceedings of Transfer Pricing : Alternative Methods of Taxation of Multinationals, Helsinki.
The taxation of multinational banks is currently governed by general principles of international tax. However, there are characteristics exclusive to multinational banks that may warrant consideration of a separate taxing regime, as the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment.
Citation countsare sourced monthly fromand 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 theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
|Item Type:||Conference Paper|
|Additional Information:||Conference hosted by the Tax Justice Network, Ministry for Foreign Affairs of Finland and KEPA, The Parliament of Finland|
|Keywords:||Taxation of Multinational banks|
|Subjects:||Australian and New Zealand Standard Research Classification > ECONOMICS (140000)|
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
|Copyright Owner:||Copyright 2012 [please consult the author]|
|Deposited On:||16 Aug 2012 13:22|
|Last Modified:||16 Dec 2012 00:35|
Repository Staff Only: item control page