| 000 | 01138nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c144507 _d144507 |
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| 003 | ES-MaIEF | ||
| 005 | 20210806104552.0 | ||
| 007 | ta | ||
| 008 | 210806s2021 au ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _cES-MaIEF |
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| 100 |
_958890 _aEvans, Alex |
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| 245 |
_aParameters for applying the two methods of taxation _bthe historical justifications _c Alex C. Evans |
||
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 4 |
_aFIDEICOMISO _944255 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 773 | 0 |
_9165387 _oOP 1867/2021/2 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 2, 2021, p. 187-223 |
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| 942 | _cART | ||