Australian residence time to change the rules? Anton Joseph Electrónico
By: Joseph, Anton.
Material type: ArticlePublisher: 2019Subject(s): SOCIEDADES | RESIDENCIA FISCAL | AUSTRALIA In: Bulletin for International Taxation v. 73, n. 5, 2019, 6 p. Summary: The corporate and individual residence rules in Australia have remained unchanged for a long time, despite the significant transformations that have taken place regarding how companies are structured and the increased mobility of labour. This article argues that it is now high time that Australia changed these rules.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/5-8 (Browse shelf) | Available | BIT/2019/5-8 |
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Resumen.
The corporate and individual residence rules in Australia have remained unchanged for a long time, despite the significant transformations that have taken place regarding how companies are structured and the increased mobility of labour. This article argues that it is now high time that Australia changed these rules.
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