Responding to Globalisation: are imputation systems up to the challenge?
01 Sep 04 |
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.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
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