The Resource Australian Court's surprising decision on taxation of foreign limited partnerships
Australian Court's surprising decision on taxation of foreign limited partnerships
Resource Information
The item Australian Court's surprising decision on taxation of foreign limited partnerships represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Australian Court's surprising decision on taxation of foreign limited partnerships represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article examines Resource Capital Fund IV LP v. Commissioner of Taxation, a recent judgment by an Australian court involving the taxation of inbound investments by a foreign limited partnership. The authors suggest that even though key aspects of the ruling are being appealed, private equity and venture capital funds should carefully consider the decision when structuring investments into Australia
- Language
- eng
- Label
- Australian Court's surprising decision on taxation of foreign limited partnerships
- Title
- Australian Court's surprising decision on taxation of foreign limited partnerships
- Language
- eng
- Summary
- This article examines Resource Capital Fund IV LP v. Commissioner of Taxation, a recent judgment by an Australian court involving the taxation of inbound investments by a foreign limited partnership. The authors suggest that even though key aspects of the ruling are being appealed, private equity and venture capital funds should carefully consider the decision when structuring investments into Australia
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 6 ; p. 643-652
- http://library.link/vocab/creatorName
-
- Kainthaje, P
- Tang, R
- Language note
- English
- http://library.link/vocab/subjectName
-
- limited partnership
- case law
- foreign investment
- private equity
- venture capital
- tax treaty
- capital gains
- Label
- Australian Court's surprising decision on taxation of foreign limited partnerships
- Label
- Australian Court's surprising decision on taxation of foreign limited partnerships
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Australian-Courts-surprising-decision-on/pIA0I9Vbv-0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Australian-Courts-surprising-decision-on/pIA0I9Vbv-0/">Australian Court's surprising decision on taxation of foreign limited partnerships</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Australian-Courts-surprising-decision-on/pIA0I9Vbv-0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Australian-Courts-surprising-decision-on/pIA0I9Vbv-0/">Australian Court's surprising decision on taxation of foreign limited partnerships</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
