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Responding to Globalisation: are imputation systems up to the challenge?

Publication date: 01 Sep 04 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol 10, no 3 2004

Pages: pp. 271 - 287

Countries around the globe are currently struggling with the seemingly conflicting goals of maintaining the integrity of their company/shareholder tax regime whilst not presenting a disincentive to both inward and outward investment.

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Author profile

Dr Justin Dabner CTA
Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia. - Current at 01 April 2016
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