The Taxation of Financial Arrangements (TOFA) Legislation : Is There Work Left to be Done?

The paper offers some general comments on certain of the broad design features of the Australian taxation of financial arrangements (TOFA) legislation. More particularly, the paper compares these features of the TOFA legislation with those of a comprehensive accrual regime. Although the TOFA legislation is broadly consistent with such a regime, it has some unique features that set it apart

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Year of publication:	2009
Authors:	Edgar, Timothy
Publisher:	[2009]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (26 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, Chris Evans and Richard Krever, eds., Forthcoming
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013155952