The Resource Staples in infrastructure, debt financing and tax avoidance

Staples in infrastructure, debt financing and tax avoidance

Label
Staples in infrastructure, debt financing and tax avoidance
Title
Staples in infrastructure, debt financing and tax avoidance
Creator
Subject
Language
eng
Summary
In Australia, the avoidance of tax by transforming trading income into passive income has been a niggling problem for the government and tax administration. The recent enactment dealing with limitation of tax concessions to staple structures has gone a long way in resolving the issues, but any adverse consequences for foreign investment, especially in the property sector, may not be readily apparent
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 21 (2019), no. 5 ; 5 p
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
  • tax avoidance
  • non-resident
  • withholding tax
  • stapled stock
  • debt capital
  • investment trust
  • exemption
  • thin capitalization
  • superannuation
  • sovereign immunity
  • foreign investment
Label
Staples in infrastructure, debt financing and tax avoidance
Instantiates
Publication
Label
Staples in infrastructure, debt financing and tax avoidance
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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