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Foreign investment rules

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.

Author profile:

Richard J VANN
Current at 23 October 2012 Click here to expand/collapse more articles by Richard J VANN.
 
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