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Characterisation of foreign entities for tax purposes

Selig, Matthias Eberhard. 2003, Characterisation of foreign entities for tax purposes, D.Juridical Sc. thesis, School of Law, Deakin University.

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Title Characterisation of foreign entities for tax purposes
Author Selig, Matthias Eberhard.
Institution Deakin University
School School of Law
Faculty Faculty of Business and Law
Degree name D.Juridical Sc.
Date submitted 2003
Keyword(s) Corporations, Foreign - Taxation - Law and legislation - Australia
Business enterprises - Taxation - Law and legislation - Australia
Business enterprises - Taxation - Australia
Summary The thesis explores the characterisation of foreign legal entities from the perspective of Australia's taxation regime. It also examines entity characterisation methodologies in the US, the UK and Germany. It proposes how juristic existence conferred on foreign forms of association should be dealt with in an Australian tax context.
Language eng
Description of original xvi, 231 leaves ; 30 cm.
Dewey Decimal Classification 343.9406
Persistent URL http://hdl.handle.net/10536/DRO/DU:30026611

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