The Australian Offshore Banking Unit Regime: Modernizing the Rules

Type

Journal

Author

Joseph, A.

Country

Australia

Published Date

September 9, 2015

Issue

Bulletin for International Taxation 2015 (Volume 69), No. 10

DOI

https://doi.org/10.59403/1r6ra3m

Document

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The author, in this article, explains the operation of the Offshore Banking Unit (OBU) regime in Australia before and after the recent amendments to it. The changes apply as from the beginning of July 2015.

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The Australian Offshore Banking Unit Regime: Modernizing the Rules