Parameters for applying the two methods of taxation the modern five ideas Alex C. Evans
By: Evans, Alex
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Material type: 
ArticlePublisher: 2021Subject(s): TRUSTS | FIDEICOMISO | IMPUESTOS | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 36, n. 3, 2021, p. 403-442Summary: One question that has cut across recent Australian tax policy debates around the design of corporate tax and the taxation of private trusts, but has largely been unacknowledged, is – in what circumstances is it appropriate to apply entity taxation in the domestic context? The answer to this, by extension, also answers the corollary – in what circumstances is it appropriate to apply flow-through taxation? These questions also raise others. Clarity around these has been absent from, but would have greatly aided, those debates.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2021/3-5 (Browse shelf) | Available | OP 1867/2021/3-5 |
Resumen.
One question that has cut across recent Australian tax policy debates around the design of corporate tax and the taxation of private trusts, but has largely been unacknowledged, is – in what circumstances is it appropriate to apply entity taxation in the domestic context? The answer to this, by extension, also answers the corollary – in what circumstances is it appropriate to apply flow-through taxation? These questions also raise others. Clarity around these has been absent from, but would have greatly aided, those debates.
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