Financial products and structured equities : Australia

Journal
Walker, J. (John)
Asia-Pacific Tax Bulletin 2005 (Volume 11), No. 3
PriceUSD 45

This article discusses the basic tax issues relevant to the taxation of equities, how that effects the manner in which companies raise finance, and how intermediaries are able to repackage and trade share capital so as to take advantage of tax inefficiencies within each jurisdiction.