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Australian Tax Analysis: Cases, Commentary, Commercial Applications And Questions, Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret Mckerchar, John Mclaren, Kerrie Sadiq, Antony Ting
Australian Tax Analysis: Cases, Commentary, Commercial Applications And Questions, Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret Mckerchar, John Mclaren, Kerrie Sadiq, Antony Ting
John McLaren
No abstract provided.
Should The International Income Of An Australian Resident Be Taxed On A Worldwide Or Territorial Basis?, John Mclaren
Should The International Income Of An Australian Resident Be Taxed On A Worldwide Or Territorial Basis?, John Mclaren
John McLaren
Many countries impose income tax on the worldwide income of their residents or citizens. This is the case in Australia where 'Australian residents for tax purposes' must pay income tax on their worldwide income including statutory income such as capital gains and dividends. If the government of a country adopts a 'worldwide' basis for imposing income tax on its residents then the existence of tax havens and offshore financial centres becomes an important issue because income from passive investments may not be disclosed and subsequently taxed in Australia. The Australian Government has recently funded 'Operation Wickenby', in an attempt to …
What Does The Future Hold For Pacific Tax Havens: A Critical Review Of The Campaign Being Mounted Against These Small Nations By The Australian Government And The Oecd?, John Mclaren
John McLaren
No abstract provided.
What Does The Future Hold For Pacific Tax Havens: A Critical Review Of The Campaign Being Mounted Against These Small Nations By The Australian Government And The Oecd, John Mclaren
John McLaren
No abstract provided.