Effectiveness of Liechtenstein entities to prevent the application of Australian income tax attribution regimes
Data(s) |
01/01/2003
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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 | |
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 |