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Australia - FATCA-Exempting Deemed-Compliant Foreign Financial Institutions and Intergovernmental Agreements - In light of reporting obligations under the Foreign Accounts Tax Comp...
Joseph, Anton - In: Derivatives & financial instruments 14 (2012) 6, pp. 289-292
Persistent link: https://www.econbiz.de/10010065906
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Australia - Impact of Investment Manager Regime on Foreign Funds - The author considers the recently passed Investment Manager Regime, which concerns the taxation of certain foreig...
Joseph, Anton - In: Derivatives & financial instruments 14 (2012) 6, pp. 309-311
Persistent link: https://www.econbiz.de/10010065911
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Recent Developments - Australia - Hedge Effectiveness Test To Undergo Changes - This article focuses on the changes proposed to hedge-effectiveness testing in IAS 39, the anticipat...
Joseph, Anton - In: Derivatives & financial instruments 14 (2012) 3, pp. 150-153
Persistent link: https://www.econbiz.de/10009991546
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Australia - Tax Treatment of Derivatives
Joseph, Anton - In: Derivatives & financial instruments 14 (2012), pp. 61-68
Persistent link: https://www.econbiz.de/10010014567
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Australia - Taxing of Financial Arrangements: Changes to Come
Joseph, Anton - In: Derivatives & financial instruments 15 (2013) 2, pp. 66-65
Persistent link: https://www.econbiz.de/10010114989
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Australia - Traditional Securities, Qualifying Securities and the New Rules for Taxation of Financial Arrangements (TOFA) - This article explains what constitutes a traditional sec...
Joseph, Anton - In: Derivatives & financial instruments 11 (2009) 3, pp. 101-104
Persistent link: https://www.econbiz.de/10008271224
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Australia - Financial Arrangements and Consolidation - The Tax Laws Amendments (Taxation of Financial Arrangements) Act 2009 (TOFA), which became effective in March 2009, introduce...
Joseph, Anton - In: Derivatives & financial instruments 11 (2009) 4, pp. 125-128
Persistent link: https://www.econbiz.de/10008286425
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Australia - Financial Arrangements, Fair Valuation and Taxation - The current spiralling financial crisis and the increasing problems confronted by banks and financial institutions...
Joseph, Anton - In: Derivatives & financial instruments 11 (2009) 2, pp. 59-63
Persistent link: https://www.econbiz.de/10008247534
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Australia - Short Selling: Restriction or Regulation? The recent upheaval in stock markets around the world has spurred renewed calls for stricter regulation of certain behaviour r...
Joseph, Anton - In: Derivatives & financial instruments 10 (2008) 6, pp. 264-267
Persistent link: https://www.econbiz.de/10008167817
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United Kingdom - Changes to Controlled Foreign Company Rules - This article considers UK legislation with regard to controlled foreign companies, including recent amendments theret...
Joseph, Anton - In: Derivatives & financial instruments 10 (2008) 3, pp. 102-105
Persistent link: https://www.econbiz.de/10008079657