Nguyen, H. Khiem
Australian residence and source rules and the implementation of the multinational anti-avoidance law and the diverted profits tax / H. Khiem (Jonathan) Nguyen .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article reviews the Australian residence and source rules, analyses their limitations and identifies the problems arising from application of these rules. It also considers the rationale for, and the effects of, the introduction of the Multinational Anti-Avoidance Law in 2016 and the Diverted Profits Tax in 2017.
RESIDENCIA FISCAL
EMPRESAS MULTINACIONALES
PREVENCIÓN
AUSTRALIA
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, p. 607-613
Australian residence and source rules and the implementation of the multinational anti-avoidance law and the diverted profits tax / H. Khiem (Jonathan) Nguyen .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article reviews the Australian residence and source rules, analyses their limitations and identifies the problems arising from application of these rules. It also considers the rationale for, and the effects of, the introduction of the Multinational Anti-Avoidance Law in 2016 and the Diverted Profits Tax in 2017.
RESIDENCIA FISCAL
EMPRESAS MULTINACIONALES
PREVENCIÓN
AUSTRALIA
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 10, October 2018, p. 607-613