The Resource Australian Court's surprising decision on taxation of foreign limited partnerships

Australian Court's surprising decision on taxation of foreign limited partnerships

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Australian Court's surprising decision on taxation of foreign limited partnerships
Title
Australian Court's surprising decision on taxation of foreign limited partnerships
Creator
Subject
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
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Publication
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Australian Court's surprising decision on taxation of foreign limited partnerships
Publication

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