About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

4 Austl. Tax F. [i] (1987)

handle is hein.journals/austraxrum4 and id is 1 raw text is: AUSTRALIAN TAX FORUM a journal of taxation policy, law and reform Volume 4, No. 1, 1987 CONTENTS Imputation and the Foreign Tax Credit: Some Critical Notes from an International Perspective Richard M. Bird Capital Gains Tax and Capital Income Taxation John G. Head An Examination of the Imputation System in the Context of the Erosion of the Company Tax Base Daryl A. Dixon & Richard J. Vann Taxation of Fringe Benefits-An Economist's Perspective David J. Collins Interest, Exempt Income and Inter-corporate Dividends Wayne Mayo 1 35 63 95 123 ERRATUM The Australian Tax Forum thanks the Centre for Commercial Law and Applied Research for allowing the publication of the paper 'Taxation of Closely-Held Corporations: The Partnership Option and the Lower Rate of Tax', by Professor Neil Brooks, in the Australian Tax Forum (Volume 3, Number 4). The paper was commissioned by the Centre for Commercial Law and Applied Legal Research as part of its study on Alternative Forms of Incorporation for Small Businesses.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most