Effectiveness of Liechtenstein entities to prevent the application of Australian income tax attribution regimes


Autoria(s): Rowntree, Bruce.
Data(s)

01/01/2003

Resumo

Analyses the most common structures of Liechtenstein. The Anstalt, Stiftung, Trust, Business Trust and Company are described and the taxation consequences for an Australian investor considered. The analysis covers the CFC, FIF, transferor trust, deemed entitlement and anti-avoidance rules in Australian income tax law.

Identificador

http://hdl.handle.net/10536/DRO/DU:30026738

Idioma(s)

eng

Publicador

Deakin University, Faculty of Business and Law, School of Law

Relação

http://dro.deakin.edu.au/eserv/DU:30026738/rowntree-effectivenessofliechtenstein-2003.pdf

Palavras-Chave #Income tax deductions - Australia #Tax planning - Australia #Tax havens - Liechtenstein
Tipo

Thesis