example those involving states such as India or Indonesia. Structurally, bilateral alliances and partnerships dominate. They …

cooperation between the four partner countries - Australia, India, Japan and the United States - in tackling urgent challenges in …

recommended for asset protection and tax planning purposes in Australia would likely be treated as disregarded entities on a US … it difficult to avoid the punitive US tax treatment of Australian investments. Although this paper focuses on Australia …

particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for …

In both Australia and the U.S., the tax anti-avoidance law has evolved to include two common doctrinal components. One … a more normal, Plan A course of action. Australia's Part IVA has been applied to invalidate a planning step that is part …-motivated merger and acquisition transactions generally are not vulnerable under U.S. law. In Australia, tax anti-avoidance law is …