Australian residence and source rules and the implementation of the multinational anti-avoidance law and the diverted profits tax H. Khiem (Jonathan) Nguyen
By: Nguyen, H. Khiem
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Material type: 
ArticlePublisher: 2018Subject(s): RESIDENCIA FISCAL | EMPRESAS MULTINACIONALES | PREVENCIÓN | AUSTRALIA | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 10, October 2018, p. 607-613Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/10-5 (Browse shelf) | Available | BIT/2018/10-5 |
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.
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