The Confused Path of the Australian Corporate Tax Residence Rules: Is Reform Necessary?
In 2020, the Board of Taxation submitted to the government a series of recommendations to reformulate the Australian corporate tax residence rules. The Coalition government proposed the the adoption of the main recommendations, but whether the current Labor government will implement the proposal rem...
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| Format: | Journal Article |
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2024
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| Online Access: | http://hdl.handle.net/20.500.11937/94541 |