The Resource Tax treatment of funds

Tax treatment of funds

Label
Tax treatment of funds
Title
Tax treatment of funds
Creator
Subject
Language
eng
Summary
This article first considers tax issues for offshore funds and their investors, including tax residence, Australian source, revenue gain or capital gain, liability of investors for tax liability of offshore fund, and current treaty issues. Then it discusses specific exemptions for offshore funds, proposed Investment Manager Regime (IMR), FIN 48 concession, IMR limitations, tax position for the fund manager, and alternative domestic fund structures
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 18 (2012),
http://library.link/vocab/creatorName
  • Sherman, T
  • Tyszkiewicz, L
Language note
English
http://library.link/vocab/subjectName
  • offshore fund
  • residence
  • source of income
  • exemption
Label
Tax treatment of funds
Publication

Library Locations

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