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The taxation of transnational corporate income under the composite tax principle: should international dividend streaming be permitted?

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.

Author profile:

Peter A HARRIS
Peter Harris, Churchill College, Cambridge
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