Bringing OBUs onshore: assessing the concessions
01 Sep 98 |
JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 1, Issue 2
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.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Kerrie is an Associate Professor, TC Beirne School of Law, The University of Queensland and Research Fellow, Taxation Law and Policy Research Institute, Monash University.
Current at 1 December 2011