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Effectiveness of Liechtenstein entities to prevent the application of Australian income tax attribution regimes

Rowntree, Bruce. 2003, Effectiveness of Liechtenstein entities to prevent the application of Australian income tax attribution regimes, D.Juridical Sc. thesis, School of Law, Deakin University.

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Title Effectiveness of Liechtenstein entities to prevent the application of Australian income tax attribution regimes
Author Rowntree, Bruce.
Institution Deakin University
School School of Law
Faculty Faculty of Business and Law
Degree name D.Juridical Sc.
Date submitted 2003
Keyword(s) Income tax deductions - Australia
Tax planning - Australia
Tax havens - Liechtenstein
Summary Analyses the most common structures of Liechtenstein. The Anstalt, Stiftung, Trust, Business Trust and Company are described and the taxation consequences for an Australian investor considered. The analysis covers the CFC, FIF, transferor trust, deemed entitlement and anti-avoidance rules in Australian income tax law.
Language eng
Description of original 139 leaves ; 30 cm.
Dewey Decimal Classification 343.940523
Persistent URL http://hdl.handle.net/10536/DRO/DU:30026738

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Created: Thu, 01 Apr 2010, 15:47:11 EST

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