The Resource Harmonization of the anti-deferral regimes

Harmonization of the anti-deferral regimes

Label
Harmonization of the anti-deferral regimes
Title
Harmonization of the anti-deferral regimes
Creator
Subject
Language
eng
Summary
Australia has four anti-deferral regimes, i.e. controlled foreign companies, foreign investment fund, transferor trust and deemed present entitlement rules. These anti-deferral regimes are perceived as not being well coordinated and as a result, in 2006 were referred to the Board of Taxation for review and a final report is expected at the end of 2007. This article outlines the possibility of harmonizing the anti-deferral regimes, and the author discusses the historical development of the anti-deferral regimes, summarizes the overlap and other border issues between the regimes and lastly, speculates as to the design of a fully harmonized anti-deferral regime
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 13 (2007),
http://library.link/vocab/creatorName
Burns, L
Language note
English
http://library.link/vocab/subjectName
  • deferral
  • CFC
  • foreign investment
Label
Harmonization of the anti-deferral regimes
Instantiates
Publication
Label
Harmonization of the anti-deferral regimes
Publication

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