Show simple item record

dc.contributor.authorFreudenberg, Brett
dc.date.accessioned2017-05-03T11:38:31Z
dc.date.available2017-05-03T11:38:31Z
dc.date.issued2008
dc.date.modified2013-05-13T23:56:02Z
dc.identifier.issn13853082
dc.identifier.urihttp://hdl.handle.net/10072/22343
dc.description.abstractStructuring an overseas business investment raises questions on whether branches or separate entities should be established. Recent amendments to Australians investing into the United States via LLCs provide an opportunity for Australians to circumvent the United States' classical tax system and Australia's own CFC rules. After providing an overview of LLCs, this article will consider how the recent Australian tax amendments affect investments via LLCs. While welcomed, various problems are highlighted which may present problems for Australians utilizing LLCs.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.format.extent1481522 bytes
dc.format.mimetypeapplication/pdf
dc.languageEnglish
dc.language.isoeng
dc.publisherIBFD
dc.publisher.placeAmsterdam
dc.publisher.urihttp://www.ibfd.org/portal/Product_aptb_combined.html
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom188
dc.relation.ispartofpageto197
dc.relation.ispartofissue3
dc.relation.ispartofjournalAsia Pacific Tax Bulletin
dc.relation.ispartofvolume14
dc.rights.retentionY
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1801
dc.titleWhat the new CFC amendments mean for Australians structuring their investments into the United States of America through LLCs
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.rights.copyright© 2008 International Bureau of Fiscal Documentation. The attached file is posted here with permission of the copyright owner for your personal use only. No further distribution permitted. Please refer to the journal's website for access to the definitive, published version.
gro.date.issued2008
gro.hasfulltextFull Text
gro.griffith.authorFreudenberg, Brett D.


Files in this item

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record