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Diffusion Of Internet Banking Amongst Educated Consumers In A High Income Non-Oecd Country, Cedwyn Fernandes, Raed Awamleh

Faculty of Commerce - Papers (Archive)

This study analyses the internet banking channels and service preferences of educated banking consumers in the UAE and examines the factors influencing the intention to adopt or to continue the use of internet banking among both users and non users of internet banking.

It is shown that although the banking sector in the UAE is a regional leader, internet banking in the UAE is yet to be properly utilized as a real added value tool to improve customer relationship and to attain cost advantages. The Technology Acceptance Model (TAM) was used to identify factors influencing the intention to adopt and …

Should The International Income Of An Australian Resident Be Taxed On A Worldwide Or Territorial Basis?, John Mclaren

Faculty of Business - Papers (Archive)

Many countries impose income tax on the worldwide income of their residents or citizens. This is the case in Australia where 'Australian residents for tax purposes' must pay income tax on their worldwide income including statutory income such as capital gains and dividends. If the government of a country adopts a 'worldwide' basis for imposing income tax on its residents then the existence of tax havens and offshore financial centres becomes an important issue because income from passive investments may not be disclosed and subsequently taxed in Australia. The Australian Government has recently funded 'Operation Wickenby', in an attempt to …