The Resource Australia waits on minerals resource rent tax

Australia waits on minerals resource rent tax

Label
Australia waits on minerals resource rent tax
Title
Australia waits on minerals resource rent tax
Creator
Subject
Language
eng
Summary
After July's 2010 proposal that the Australian government will start taxing resource companies on their profits at a 40% rate, this article explains how politics and lobbying forced the government to think twice about this controversial new tax. It discusses the mechanics of the proposed minerals resource rent tax (MRRT), the fiscal aspects (impact on Commonwealth revenue, incentives removed, impact on investment), domestic and international tax impacts (domestic investors, offshore operations, foreign investors, tax and investment treaties, lessons learned, transferring losses and joint venture structuring, deminimis exception, and integrity measures)
Citation source
In: International tax review. - London. - Vol. 21 (2010),
http://library.link/vocab/creatorName
  • Honey, D
  • Mok, L
Language note
English
http://library.link/vocab/subjectName
  • mineral taxation
  • resource rent (tax)
Label
Australia waits on minerals resource rent tax
Instantiates
Publication
Label
Australia waits on minerals resource rent tax
Publication

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