Published on 28 Apr 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Unlike the tax base and entity parts of the tax system, the Ralph Report does not recommend a thorough overhaul of the international tax rules in the current law. Rather, it identifies a number of specific changes for the short term and in the longer term, recommends a number of large areas for a more thorough ongoing review as part of rewriting the legislation. This paper considers important changes that impact on the international operations of residents and non-residents alike.
Richard J VANN
Current at 23 October 2012
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