000 01066nab a2200241 c 4500
999 _c142877
_d142877
003 ES-MaIEF
005 20200930190347.0
007 ta
008 200930t2020 sp ||||oo|||| 00| 0 spa d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aspa
100 1 _937620
_aJoseph, Anton
245 0 _aAustralian residence
_btime to change the rules?
_c Anton Joseph
_hElectrónico
260 _c2019
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThe 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.
650 4 _aSOCIEDADES
_942375
650 4 _948282
_aRESIDENCIA FISCAL
650 4 _940561
_aAUSTRALIA
773 0 _9163391
_oBIT/2019/5
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 73, n. 5, 2019, 6 p.
942 _cRE