The thesis attempts to examine the common ground and differences between Australian and Italian business income tax regulations taking into account the history of tax related framework development in each country and the impact of recent global phenomena including Covid-19 and OECD Base Erosion and Profit Shifting.
The thesis attempts to examine the common ground and differences between Australian and Italian business income tax regulations taking into account the history of tax related framework development in each country and the impact of recent global phenomena including Covid-19 and OECD Base Erosion and Profit Shifting.
Business income taxation: a comparative analysis between Australian and Italian legislations
TONG, PHUOC HOANG LONG
2022/2023
Abstract
The thesis attempts to examine the common ground and differences between Australian and Italian business income tax regulations taking into account the history of tax related framework development in each country and the impact of recent global phenomena including Covid-19 and OECD Base Erosion and Profit Shifting.| File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12608/55579