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Description

International Taxation Issues Database

Also known as INTAX, Informit INTAX

International Taxation Issues Database (INTAX), produced by Information Services at the Australian Taxation Office, is a bibliographic database that indexes and abstracts published material on taxation aspects of international profit shifting and related taxation topics from 1990 onwards. Source documents are journal articles from over 60 Australian and international journals. Records include legislative references and case citations. Subject coverage includes tax planning, avoidance and evasion, transfer pricing, foreign source income, electronic commerce, and consumption taxes.
Licence and access information

Authorised users

- Deakin students
- Deakin staff
- Remote Deakin users
- Deakin College members

Allowed

- Downloading of limited portions
- Printing of a single copy of an article/chapter
- Saving a single copy of an article/chapter for personal use
- Emailing a copy of an article/chapter to an authorised user
- Creating a link
- Use for Deakin College

Not allowed

- Including an article/chapter in on-line course material
- Including an article/chapter in print course material
- Including an article/chapter in off-line course material e.g. CD ROM
- Commercial use
- Interlibrary loan
- Provision for inclusion in an institutional repository
- Removing or modifying copyright or source details
- Systematic downloading of content including by software such as web crawlers or harvesters

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