P-ISSN 1034-7747
E-ISSN 2202-4859
Vol. 3, Issue 1, 1993January 01, 2007 AEST
A Critical Analysis of the Foreign Tax Credit in Australia and its Relationship to the Imputation and Controlled Foreign Entities Legislation
A Critical Analysis of the Foreign Tax Credit in Australia and its Relationship to the Imputation and Controlled Foreign Entities Legislation
Articles in Vol. 3, Issue 1, 1993
Vol. 3, Issue 1, 1993
- Guest EditorialDavid St L Kelly
- The Investigatory Powers of the Commissioner Under the Income Tax Assessment Act and Individual RightsBernard McCabe
- A Critical Analysis of the Foreign Tax Credit in Australia and its Relationship to the Imputation and Controlled Foreign Entities LegislationPhillip Hourigan
- Aspects of Interest Withholding TaxJohn A Greig
- Supervisory Activities as Permanent Establishments : The Australia/Japan TreatyJane Hadaway
- The Implications of Fletcher v FCTEvelyn Khoo
Hourigan, Phillip. 2007. “A Critical Analysis of the Foreign Tax Credit in Australia and Its Relationship to the Imputation and Controlled Foreign Entities Legislation.” Revenue Law Journal 3 (1). https://doi.org/10.53300/001c.6555.