Miscellaneous 2004

Taxation of Foreign Hybrids - clarity and sanity

Published Date: 1 Feb 2004

 

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Whilst limited partnerships and limited liability companies have become the vehicle of choice for investing into many countries, Australian tax law has provided a significant risk of global double taxation. Thankfully, the law is to be clarified to eliminate this possibility.

This paper was also presented at the International Masterclass held in Sydney on 22 July 2003.

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2004

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