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| Tekijä: | Hogan, W.P. |
| Otsikko: | Taxation and international banking |
| Lehti: | International Review of Financial Analysis
2003 : VOL. 12:5, p. 467-487 |
| Asiasana: | International banks International taxation OECD |
| Kieli: | eng |
| Tiivistelmä: | The relationship between taxation and the working of international banking arrangements is examined in this paper. The main task is directed to the ways taxation determinations by national authorities affect the ways international banks go about their business. The major focus of the analysis is international coordination through the Organization for Economic Co-operation and Development (OECD). There is no general exposition of principles bearing upon international taxation, but attention is rather directed to the determination of tax obligations in any one jurisdiction. |
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