A proposal to reform income anti-tax-deferral regimes

QR Code

A proposal to reform income anti-tax-deferral regimes

This paper argues that despite the existence of CFC rules, their scope and effectiveness is limited and these limitations are likely to be further exacerbated by business that is conducted over electronic networks, like the Internet. Two related problems exist with the scope and effectiveness of CFC...

Full description

Bibliographic Details
Main Author:	Pinto, Dale
Format:	Journal Article
Published:	CCH Australia Limited, Monash University 2009
Online Access:	http://www.buseco.monash.edu.au/blt/jat/vol12-issue2-09-pinto.pdf http://hdl.handle.net/20.500.11937/28360

Similar Items

A proposal to reform income anti-tax-deferral regimes
by: Pinto, Dale
Published: (2008)

A mandatory information disclosure regime to strengthen Australia’s anti-avoidance income tax rules
by: Wilson-Rogers, Nicole, et al.
Published: (2015)

A proposal to create a world tax organisation
by: Pinto, Dale
Published: (2003)

The income tax treatment of housing assets: an assessment of proposed reform arrangements
by: Duncan, Alan, et al.
Published: (2018)

The Income Tax Treatment of Housing Assets – Assessing Proposed Reform Arrangements
by: Duncan, Alan, et al.
Published: (2019)

Tax reform: a matter of principle? An integrated framework for the review of Australian taxes
by: Wilson-Rogers, Nicole, et al.
Published: (2009)

Strengthening the ATO's Existing Governance Framework - Is the Proposed Tax System Advisory Board the Answer?
by: Pinto, Dale
Published: (2012)

Reform of the personal income tax system in Australia
by: Pope, Jeffrey
Published: (2005)

State taxes
by: Pinto, Dale
Published: (2011)

State Taxes
by: Pinto, Dale
Published: (2012)

Collection and Recovery of Tax
by: Pinto, Dale
Published: (2012)

Collection and recovery of tax
by: Pinto, Dale
Published: (2011)

The discretion in part IVA of the Income Tax Assessment Act 1936: why the devil is in the lack of detail: part two
by: Wilson-Rogers, Nicole, et al.
Published: (2010)

The Current Reform of PRC Enterprise Income Tax Law in 2007
by: Wei, Xin
Published: (2007)

Reviewing the discretion in part IV A of the Income Tax Assessment Act 1936: Why the devil is in the lack of detail: Part One
by: Wilson-Rogers, Nicole, et al.
Published: (2009)

Special Tax Payers and Incentive Schemes
by: Pinto, Dale
Published: (2012)

The Impact of a Goods and Services Tax (GST) on Sport
by: Pinto, Dale
Published: (2001)

Reforming the Western Australian State Tax Anti-Avoidance Strategy
by: Wilson-Rogers, Nicole
Published: (2012)

Personal income tax reform: consensus, outliers, specifics and some sensitive issues
by: Pope, Jeffrey
Published: (2007)

Tax Accounting and Livestock in Australia
by: Fullarton, Lex, et al.
Published: (2024)

An evaluation of the case for a congestion tax in Australia
by: Pearce, Prafula, et al.
Published: (2015)

Options To Address the Direct Tax Challenges Raised by the Digital Economy—A Critical Analysis
by: Pinto, Dale
Published: (2017)

Finding solutions for taxing electronic commerce: A consideration of two polarised alternatives - part 1
by: Pinto, Dale
Published: (2004)

Exclusive source or residence-based taxation - is a new and simpler world tax order possible?
by: Pinto, Dale
Published: (2007)

Finding Solutions for Taxing Electronic Commerce: A Consideration of Two Polarised Alternatives - Part 2
by: Pinto, Dale
Published: (2005)

Background and General Economic Impact of a Goods and Services Tax ('GST') on the Real Estate Industry
by: Pinto, Dale
Published: (2000)

Clayton’s Business Warehousing and Profit Tax
by: Pearce, Prafula, et al.
Published: (2019)

In the zone: tax relief for the Australian bush
by: Fullarton, Lex, et al.
Published: (2019)

A research guide to International Tax: An Australian Perspective
by: Fong, C., et al.
Published: (2006)

The challenges of dealing with tax havens: Can innovative uses of technology be part of the solution?
by: Pinto, Dale
Published: (2008)

Fundamental Tax Legislation
by: Pinto, Dale, et al.
Published: (2013)

Tax effects on share prices in uniquely different tax regimes
by: Selamat, Aslam Izah
Published: (2013)

Simplified Accounting for the Goods and Services Tax ('GST') in the Retailing Industry: Some Food for Thought
by: Pinto, Dale
Published: (2002)

E-Commerce: Goods Warehousing and Tax Avoidance
by: Pearce, Prafula, et al.
Published: (2018)

State taxes
by: Woellner, R., et al.
Published: (2014)

Tax Accounting for Livestock: Mother or meat/Capital or revenue?
by: Fullarton, Lex, et al.
Published: (2021)

Tax Accounting for Livestock: Mother or Meat/Capital or Revenue?
by: Fullarton, Lex, et al.
Published: (2020)

Penalties for tax return preparers
by: Oats, Lynne, et al.
Published: (1994)

Returning Income Taxation Revenue to the States: Back to the Future
by: Pinto, Dale, et al.
Published: (2018)

The Reform of China's Exchange Rate Regime
by: Luo, Xuefen
Published: (2006)

Cannot write session to /tmp/vufind_sessions/sess_7d60jr0aehap17a2duumboud35