When a debtor goes bankrupt and limited assets have to be divided between competing creditors, should unpaid taxes owed …

With acknowledgment of the growing popularity of the trust as an effective taxation planning vehicle, this article … shortcomings of section 84A as a plug to the gap of created by the child exemption in personal taxation. The article next considers …

reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …