Stapled structures toughening up the rules A. Joseph
By: Joseph, Anton
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Material type: 
ArticlePublisher: 2019Subject(s): INVERSIONES EXTRANJERAS | IMPUESTOS | AUSTRALIA
In:
Derivatives & Financial Instruments v. 21, n. 6, November / December 2019, 10 p. Summary: The enactment of the Stapled Structures Act in 2019 has added another layer of complex rules to the already existing restrictions on stapled structures in Australia. The increase of withholding tax on payments to non-resident investors may significantly discourage foreign investment in managed investment trusts in Australia.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/6-3 (Browse shelf) | Available | DFI/2019/6-3 |
Disponible únicamente en formato electrónico.
Resumen.
The enactment of the Stapled Structures Act in 2019 has added another layer of complex rules to the already existing restrictions on stapled structures in Australia. The increase of withholding tax on payments to non-resident investors may significantly discourage foreign investment in managed investment trusts in Australia.
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