Lee Burns

The University of Sydney Law School

New Law Building, F10

The University of Sydney

Sydney, NSW 2006

Australia

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Scholarly Papers (1)

1.

Australia: Harmonisation of the Anti-Deferral Regimes

Asia-Pacific Tax Bulletin, Vol. 13, No. 4, pp. 269-288, 2007, Sydney Law School Research Paper No. 08/65
Number of pages: 46 Posted: 23 Jul 2008
Lee Burns
The University of Sydney Law School
Downloads 167 (130,172)

Abstract:

Active income exemption, Base company income, CFC, Comparable tax exemption, Deemed present entitlement rules, Deferral, FIF, Foreign trusts, Passive income, Transferor trusts