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dc.contributor.authorFreudenberg, Brett
dc.date.accessioned2018-10-11T05:55:35Z
dc.date.available2018-10-11T05:55:35Z
dc.date.issued2013
dc.date.modified2014-02-04T22:32:17Z
dc.identifier.issn10374124
dc.identifier.urihttp://hdl.handle.net/10072/56439
dc.description.abstractMuch 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.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherLexisNexis Butterworths
dc.publisher.placeAustralia
dc.publisher.urihttp://www.lexisnexis.com.au/en-AU/products/Australian-Journal-of-Corporate-Law.page
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom201
dc.relation.ispartofpageto232
dc.relation.ispartofissue3
dc.relation.ispartofjournalAustralian Journal of Corporate Law
dc.relation.ispartofvolume28
dc.rights.retentionY
dc.subject.fieldofresearchCorporations and Associations Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBusiness and Management
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180109
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1503
dc.subject.fieldofresearchcode1801
dc.titleLifting the veil on foreign tax flow-through companies: Could Australian closely held business benefit from their governance regimes?
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionVersion of Record (VoR)
gro.rights.copyright© 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.
gro.date.issued2013
gro.hasfulltextFull Text
gro.griffith.authorFreudenberg, Brett D.


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