Download This PaperThe Rise and Fall of Australia’s Offshore Banking Concessions
(2021) 104(8) Tax Notes International 909-912
5 Pages Posted: 8 Feb 2022
Date Written: November 22, 2021
Abstract
In this article, the authors look at Australia’s offshore banking tax regime — from its origins to its planned phaseout following criticism from the OECD and EU — and explain why tax incentives and concessions were not sufficient to elevate Australia to a regional financial center.
Suggested Citation: Suggested Citation
Sadiq, Kerrie and Krever, Richard, The Rise and Fall of Australia’s Offshore Banking Concessions (November 22, 2021). (2021) 104(8) Tax Notes International 909-912, Available at SSRN: https://ssrn.com/abstract=3989309
Richard Krever (Contact Author)
University of Western Australia Law School ( email )
M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia
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