The same old same old : corporate residency after RITA
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The work The same old same old : corporate residency after RITA represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The same old same old : corporate residency after RITA
Resource Information
The work The same old same old : corporate residency after RITA represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The same old same old : corporate residency after RITA
- Language
- eng
- Summary
- The paper explores the company residency rules contained in Section 6(1) of the Income Tax Assessment Act 1936. The paper concludes that the definitions are inadequate when judged against the tax policy objectives of simplicity and the prevention of tax avoidance. The 2002 Review of International Taxation Arrangements (RITA) has done little to alter this view. However, the paper concludes that although there is scope to modify the law within the jurisdictional framework so that it more closely meets the tax policy objectives, ultimately the reform solution lies with a new, clear articulation of Australia's jurisdictional claim based upon robust tax policy objectives
- Citation source
- In: Australian tax forum. - Sydney. - Vol. 21 (2006),
- Language note
- English
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Context of The same old same old : corporate residency after RITAWork of
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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/resource/pmoGPf8p1Wg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/pmoGPf8p1Wg/">The same old same old : corporate residency after RITA</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>
