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Parameters for applying the two methods of taxation: the historical justifications

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Published on 01 Jul 21 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The design of the domestic settings for taxing income derived through resident vehicles is a perennial topic of debate. Although this debate in Australia has most recently centred around the corporation, over the past twenty-five years, it has also recurred in relation to the design of the rules for taxing the trust, which is the primary alternative vehicle to the corporation.

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Alexandra Evans
Alex is a PhD candidate, Faculty of Law, University of Sydney, Australia - Current at 01 June 2011
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