CrossRef Open Access 2012

Hybrid entity double taxation: A case study on the taxation of trans-Tasman limited partnerships

Craig Elliffe Jun Yin

Abstrak

Hybrid entities give rise to international tax problems and opportunities. Different countries tax systems treat hybrid entities in fundamentally different ways, allocating income to different parties. The tax consequences of this divergence of approach result in complex and unintended outcomes. Referring to the OECD Report on the taxation of Partnerships, this article looks at whether the treatment of trans-Tasman limited Partnerships under the Australian and New Zealand Convention results in double taxation or double non-taxation. It concludes that hybrid entity double taxation is, mostly, resolved through the operation of the Convention.

Penulis (2)

Craig Elliffe

Jun Yin

Format Sitasi

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Elliffe, C., Yin, J. (2012). Hybrid entity double taxation: A case study on the taxation of trans-Tasman limited partnerships. https://doi.org/10.53300/001c.6721

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Informasi Jurnal

Tahun Terbit: 2012
Bahasa: en
Sumber Database: CrossRef
DOI: 10.53300/001c.6721
Akses: Open Access ✓