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dc.contributor.convenorMohammad Z. Hoqueen_AU
dc.contributor.authorFreudenberg, Bretten_US
dc.contributor.editorDr. Mohammad Ziaul Hoqueen_US
dc.date.accessioned2017-04-04T15:01:30Z
dc.date.available2017-04-04T15:01:30Z
dc.date.issued2005en_US
dc.date.modified2007-03-11T22:16:18Z
dc.identifier.urihttp://hdl.handle.net/10072/8718
dc.description.abstractThe need to maintain Australia as an attractive place for business requires that Australia's tax and corporate regulatory system be readily adaptive in responding to the increasing global business economy. Over the last number of years there has been the growing utilisation of new business forms around the world, known as hybrid entities. These hybrids entities often provide the corporate characteristics of a separate legal entity and limited liability for members, however adopt partnership taxation with the income and or losses being directly attributed to members. For example fifty-one states in the United States of America have introduced Limited Liability Companies, and its Federal Government has introduced S Corporations. Other examples around the world include the Limited Liability Partnership in United Kingdom and the Loss Attributing Qualifying Company in New Zealand. Given the growing international utilisation of these new business forms and Australia's only limited recognition of them, a thorough analysis of what have been the political and economic forces influencing this emerging global trend is important. With a thorough understanding of these key drivers preliminary conclusions can be made about whether these forces are likely to be present in Australia. Such conclusions will assist in determining whether Australia should expand its current offering of business forms to include hybrids. This particularly important to consider, as it is disturbing that Australia's current tax and corporate regulatory system may be generating an incentive for investors to adopt suboptimal forms to conduct their business operations.en_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherWorld Business Instituteen_US
dc.publisher.placeMelbourneen_US
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofconferencenameTHE SECOND INTERNATIONAL BUSINESS RESEARCH CONFERENCEen_US
dc.relation.ispartofconferencetitlePROCEEDINGS OFTHE SECOND INTERNATIONALBUSINESS RESEARCH CONFERENCEen_US
dc.relation.ispartofdatefrom2005-12-05en_US
dc.relation.ispartofdateto2005-12-08en_US
dc.relation.ispartoflocationSydneyen_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchcode390118en_US
dc.titleWhat are driving hybrids? Political and economic forces behind new hybrid business formsen_US
dc.typeConference outputen_US
dc.type.descriptionE2 - Conference Publications (Non HERDC Eligible)en_US
dc.type.codeE - Conference Publicationsen_US
gro.date.issued2005
gro.hasfulltextNo Full Text


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    Contains papers delivered by Griffith authors at national and international conferences.

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