The Resource Corporate residency in Australia : back to the future?
Corporate residency in Australia : back to the future?
Resource Information
The item Corporate residency in Australia : back to the future? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Corporate residency in Australia : back to the future? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors consider the possible impact of recent proposed changes to Australia's definition of corporate tax residency
- Language
- eng
- Label
- Corporate residency in Australia : back to the future?
- Title
- Corporate residency in Australia : back to the future?
- Language
- eng
- Summary
- In this article, the authors consider the possible impact of recent proposed changes to Australia's definition of corporate tax residency
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 7 ; p. 935-938
- http://library.link/vocab/creatorName
-
- Sadiq, K
- Krever, R.E
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- residence
- central management and control
- significant economic presence
- Label
- Corporate residency in Australia : back to the future?
- Label
- Corporate residency in Australia : back to the future?
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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/portal/Corporate-residency-in-Australia--back-to-the/qXAIMlvu0h0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-residency-in-Australia--back-to-the/qXAIMlvu0h0/">Corporate residency in Australia : back to the future?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Corporate-residency-in-Australia--back-to-the/qXAIMlvu0h0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-residency-in-Australia--back-to-the/qXAIMlvu0h0/">Corporate residency in Australia : back to the future?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
