000			01270nab a2200229 c 4500
999			_c145437 _d145437
003			ES-MaIEF
005			20220218103403.0
007			ta
008			220217t2021 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_958890 _aEvans, Alex
245		0	_aParameters for applying the two methods of taxation _bthe modern five ideas _c Alex C. Evans
260			_c2021
500			_aResumen.
520			_aOne 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.
650		4	_aTRUSTS _948633
650		4	_aFIDEICOMISO _944255
650		4	_aIMPUESTOS _947460
650		4	_aAUSTRALIA _932206
773	0		_9166515 _oOP 1867/2021/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 3, 2021, p. 403-442
942			_cART