Characterisation of foreign entities for tax purposes
Data(s) |
01/01/2003
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Resumo |
The thesis explores the characterisation of foreign legal entities from the perspective of Australia's taxation regime. It also examines entity characterisation methodologies in the US, the UK and Germany. It proposes how juristic existence conferred on foreign forms of association should be dealt with in an Australian tax context. |
Identificador | |
Idioma(s) |
eng |
Publicador |
Deakin University, Faculty of Business and Law, School of Law |
Relação |
http://dro.deakin.edu.au/eserv/DU:30026611/selig-characterisationofforeign-2003.pdf |
Palavras-Chave | #Corporations, Foreign - Taxation - Law and legislation - Australia #Business enterprises - Taxation - Law and legislation - Australia #Business enterprises - Taxation - Australia |
Tipo |
Thesis |