New taxation treatment of foreign hybrid entities

Journal
Kavanagh, R.C.
Asia-Pacific Tax Bulletin 2004 (Volume 10), No. 1
PriceUSD 45

Discusses the changes to the taxation treatment of certain foreign hybrid business entities as contained in the Taxation Laws Amendment Bill (No. 7) 2003, Schedule 10, currently before the Australian Parliament and which are likely to be in force by 2004.