shopping_cart

Your shopping cart is empty

Exclusive source or residence based taxation- Is a new and simpler world tax order possible?

Publication date: 01 Jul 07 | Source: BULLETIN FOR INTERNATIONAL TAXATION

Issue: Vol. 61 no. 7 2007

Pages: pp.277-291

Abstract:
The continued globalization of world economies and the related developments in information and communication technologies have brought into sharper focus the question whether maintaining the exisitng international tax principles provide an effective way of taxing international transactions.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profile

Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO is currently Acting Dean of the Curtin Law School and is a Professor of Taxation Law and Head of the Taxation Department of the Curtin Law School at Curtin University. He is Vice-President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International). - Current at 05 February 2016
Click here to expand/collapse more articles by Dale PINTO.