• myGriffith
    • Staff portal
    • Contact Us⌄
      • Future student enquiries 1800 677 728
      • Current student enquiries 1800 154 055
      • International enquiries +61 7 3735 6425
      • General enquiries 07 3735 7111
      • Online enquiries
      • Staff phonebook
    View Item 
    •   Home
    • Griffith Research Online
    • Journal articles
    • View Item
    • Home
    • Griffith Research Online
    • Journal articles
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

  • All of Griffith Research Online
    • Communities & Collections
    • Authors
    • By Issue Date
    • Titles
  • This Collection
    • Authors
    • By Issue Date
    • Titles
  • Statistics

  • Most Popular Items
  • Statistics by Country
  • Most Popular Authors
  • Support

  • Contact us
  • FAQs
  • Admin login

  • Login
  • Lifting the veil on foreign tax flow-through companies: Could Australian closely held business benefit from their governance regimes?

    Thumbnail
    View/Open
    90582_1.pdf (355.7Kb)
    File version
    Version of Record (VoR)
    Author(s)
    Freudenberg, Brett
    Griffith University Author(s)
    Freudenberg, Brett D.
    Year published
    2013
    Metadata
    Show full item record
    Abstract
    Much of the literature considering whether Australia should follow the international trend of introducing a tax flow-through company has, may be for obvious reasons, focused on the potential tax implications. However, there is more than tax when it comes to considering this international trend as tax flow-through companies are not identical. Particularly, some tax flow-through companies have been in conjunction with the introduction of new business forms. This article will focus on the governance laws of two foreign new form tax flow-through companies: the United States' Limited Liability Company; and the United Kingdom's ...
    View more >
    Much of the literature considering whether Australia should follow the international trend of introducing a tax flow-through company has, may be for obvious reasons, focused on the potential tax implications. However, there is more than tax when it comes to considering this international trend as tax flow-through companies are not identical. Particularly, some tax flow-through companies have been in conjunction with the introduction of new business forms. This article will focus on the governance laws of two foreign new form tax flow-through companies: the United States' Limited Liability Company; and the United Kingdom's Limited Liability Partnership to analyse whether their governance regimes could be beneficial to Australian closely held businesses. In isolation from their tax treatment, it will be argued that while such new form tax flow-through companies offer some advantages there are serious concerns about their suitability.
    View less >
    Journal Title
    Australian Journal of Corporate Law
    Volume
    28
    Issue
    3
    Publisher URI
    http://www.lexisnexis.com.au/en-AU/products/Australian-Journal-of-Corporate-Law.page
    Copyright Statement
    © 2013 Lexis Nexis Australia. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal website for access to the definitive, published version.
    Subject
    Corporations and Associations Law
    Accounting, Auditing and Accountability
    Business and Management
    Law
    Publication URI
    http://hdl.handle.net/10072/56439
    Collection
    • Journal articles

    Footer

    Disclaimer

    • Privacy policy
    • Copyright matters
    • CRICOS Provider - 00233E
    • TEQSA: PRV12076

    Tagline

    • Gold Coast
    • Logan
    • Brisbane - Queensland, Australia
    First Peoples of Australia
    • Aboriginal
    • Torres Strait Islander