Australia - Look-Through Relief for Private Equity - This article considers the liability of non-residents to capital gains tax and the determination of Australian-source income. The position of private equity investors is also addressed, including possibilities for treaty relief.
| Year of publication: |
2012
|
|---|---|
| Authors: | Joseph, Anton |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 14.2012, 1, p. 45-47
|