Published on 01 Oct 97
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The issue of international dividend streaming has been the subject of recent debate and government action. There has been suggestions to amend the Australian imputation system to permit, in isolated instances, international dividend streaming. This paper looks at these proposals and concludes by identifying how Australia may amend its imputation system so as to move towards a principled and neutral taxation of transnational corporate income.
Peter Harris, Churchill College, Cambridge