Parameters for applying the two methods of taxation the historical justifications Alex C. Evans
By: Evans, Alex
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO DE SOCIEDADES | FIDEICOMISO | IMPUESTOS | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 36, n. 2, 2021, p. 187-223Summary: The design of the domestic settings for taxing income derived through resident vehicles is a perennial topic of debate. Although this debate in Australia has most recently centred around the corporation, over the past twenty-five years, it has also recurred in relation to the design of the rules for taxing the trust, which is the primary alternative vehicle to the corporation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2021/2-3 (Browse shelf) | Available | OP 1867/2021/2-3 |
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Resumen.
The design of the domestic settings for taxing income derived through resident vehicles is a perennial topic of debate. Although this debate in Australia has most recently centred around the corporation, over the past twenty-five years, it has also recurred in relation to the design of the rules for taxing the trust, which is the primary alternative vehicle to the corporation.
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