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Extinguishment of tax attributes ( eg losses ) on death under Australia's income tax is anomalous and inequitable Dale Boccabella

Material type: Article

ArticlePublisher: 2013Subject(s): CONTRIBUYENTES

In: Australian Tax Forum : a Journal of Taxation Policy, Law and Reform v. 28, n. 3, 2013, p. 439-477

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		IEF	OP 1867/2013/3-1 (Browse shelf)	Available		OP 1867/2013/3-1

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Previous	OP 1867/2013/2-2 Using the income tax system as your hedge counterparty	OP 1867/2013/2-3 Redressing the imbalance	OP 1867/2013/2-4 Reviewing tax policy development in New Zealand	OP 1867/2013/3-1 Extinguishment of tax attributes ( eg losses ) on death under Australia's income tax is anomalous and inequitable	OP 1867/2013/3-2 Transfer pricing tax audits in Asia Pacific	OP 1867/2013/3-3 Multilateral advance pricing agreements	OP 1867/2013/3-4 Corporate tax strategy in the Australian dividend imputation system	Next

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