Parameters for applying the two methods of taxation: the historical justifications
Source: Australian Tax Forum Journal Article
Published Date: 1 Jul 2021
The 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.
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- Published By: Alex Evans
- Published On:1 Jul 2021
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