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Identifying tax losses entitled to full loss offsets in a business profits tax under the Domar-Musgrave risk model
McIntyre, Michael J. - In: Australian tax forum : a journal of taxation policy, … 24 (2009) 1, pp. 77-88
Persistent link: https://www.econbiz.de/10003851910
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Commentary: taxing electronic commerce fairly and efficiently
McIntyre, Michael J. - In: Tax law review 52 (1997) 4, pp. 625-654
Persistent link: https://www.econbiz.de/10001447284