Evans, Alex
Parameters for applying the two methods of taxation the historical justifications / Alex C. Evans .-- , 2021
Resumen.
The design of the domestic settings for taxing income derived through resident vehicles is a perennial topic of debate. Although this debate in Australia has most recently centred around the corporation, over the past twenty-five years, it has also recurred in relation to the design of the rules for taxing the trust, which is the primary alternative vehicle to the corporation.
IMPUESTO DE SOCIEDADES
FIDEICOMISO
IMPUESTOS
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 2, 2021, p. 187-223
Parameters for applying the two methods of taxation the historical justifications / Alex C. Evans .-- , 2021
Resumen.
The design of the domestic settings for taxing income derived through resident vehicles is a perennial topic of debate. Although this debate in Australia has most recently centred around the corporation, over the past twenty-five years, it has also recurred in relation to the design of the rules for taxing the trust, which is the primary alternative vehicle to the corporation.
IMPUESTO DE SOCIEDADES
FIDEICOMISO
IMPUESTOS
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 2, 2021, p. 187-223