Evans, Alex
Parameters for applying the two methods of taxation the modern five ideas / Alex C. Evans .-- , 2021
Resumen.
One question that has cut across recent Australian tax policy debates around the design of corporate tax and the taxation of private trusts, but has largely been unacknowledged, is – in what circumstances is it appropriate to apply entity taxation in the domestic context? The answer to this, by extension, also answers the corollary – in what circumstances is it appropriate to apply flow-through taxation? These questions also raise others. Clarity around these has been absent from, but would have greatly aided, those debates.
TRUSTS
FIDEICOMISO
IMPUESTOS
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 3, 2021, p. 403-442
Parameters for applying the two methods of taxation the modern five ideas / Alex C. Evans .-- , 2021
Resumen.
One question that has cut across recent Australian tax policy debates around the design of corporate tax and the taxation of private trusts, but has largely been unacknowledged, is – in what circumstances is it appropriate to apply entity taxation in the domestic context? The answer to this, by extension, also answers the corollary – in what circumstances is it appropriate to apply flow-through taxation? These questions also raise others. Clarity around these has been absent from, but would have greatly aided, those debates.
TRUSTS
FIDEICOMISO
IMPUESTOS
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 3, 2021, p. 403-442