Sixth Edition.
This textbook provides detailed analysis of the issues and rules facing residents and on-residents in the application of Australian international taxation law. The authors consider recent changes in the area, such as the introduction of comprehensive controlled foreign corporations legislation, together with a detailed trust regime dealing with transfers of value by Australian residents to offshore trusts. Now in its sixth edition, this popular and well-established textbook will be invaluable to Australian tax advisors, teachers and students of international taxation.
