Published on 01 Sep 01
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
Perhaps the largest barrier to Australia becoming a global centre for financial services s taxation. One of many taxation issues relevant in this context is the tax treatment of expatriate employees. This paper focuses on one aspect of this, the impact of the superannuation system on expatriates.
Celeste is a Associate Professor, Faculty of Law, University of Sydney, Australia.
- Current at
15 September 2017