The Resource An international dimension to the politics of tax

An international dimension to the politics of tax

Label
An international dimension to the politics of tax
Title
An international dimension to the politics of tax
Creator
Subject
Language
  • eng
  • eng
Summary
The assertion of a right to tax has always been a manifestation of sovereignty. In Australia, that right is constitutionally conditioned upon a right to contest liability in the courts. Cyberspace knows no national boundaries. Information technology has already and will, ever increasingly, both challenge the relevance of national sovereignty and provide greater opportunities for its exercise in relation to the identification of evasion of tax. This article explores by reference to recently decided cases issues which have arisen and may yet arise from the interface between the assertion of a right to tax and information technology
Citation source
In: Australian tax review. - Pyrmont. - Vol. 42 (2014), no. 1 ; p. 10-21
http://library.link/vocab/creatorName
Logan, J.A
Language note
English
http://library.link/vocab/subjectName
  • information technology
  • allocation of taxing rights
  • case law
Label
An international dimension to the politics of tax
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2014/A-D/AUSTTARE/1_10-21.zip
Instantiates
Publication
Note
Author ondertekent met The Hon Justice Logan RFD. (RFD is Reserve Force Decoration.)
Note
20140410
Label
An international dimension to the politics of tax
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2014/A-D/AUSTTARE/1_10-21.zip
Publication
Note
Author ondertekent met The Hon Justice Logan RFD. (RFD is Reserve Force Decoration.)
Note
20140410

Library Locations

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