Published on 01 Aug 08
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Many countries seek to tax residents on their worldwide income and non-residents on income sourced therein. However, given today’s globally mobile capital and labour flows, it is important to know where the boundaries of residence lie for both individuals and companies, how differing definitions of residence create conflicts, and how effectively and appropriately international tax rules currently deal with these conflicts.
Current at 20 June 2016
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