FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W289661315> ?p ?o ?g. }

• W289661315 abstract "Does Australia’s international claim to tax trust-level capital gains apply the jurisdictional rules of trust taxation based on source, or those of capital gains taxation based on ‘taxable Australian property’, or a hybrid of the two? The article sets out to answer the question by historically and analytically tracing the development of those rules and their interaction with substantive taxing and attribution rules. It tests the jurisdictional claim across a range of single-trust and chain-of-trust scenarios for gains attributed to beneficiaries and gains attributed to the trust itself and concludes that, despite the complexity of the rule structure, the current settings resolve to a small number of basic propositions drawing on elements of both CGT and trust tax jurisdictional rules. It argues that the rules should be revised for clarity and should be rationalised to bring the international settings for trust gains into line with direct CGT settings." @default.
• W289661315 created "2016-06-24" @default.
• W289661315 creator A5056731055 @default.
• W289661315 date "2015-02-01" @default.
• W289661315 modified "2023-09-26" @default.
• W289661315 title "Australian International Taxation of Attributed Trust Gains" @default.
• W289661315 hasPublicationYear "2015" @default.
• W289661315 type Work @default.
• W289661315 sameAs 289661315 @default.
• W289661315 citedByCount "0" @default.
• W289661315 crossrefType "posted-content" @default.
• W289661315 hasAuthorship W289661315A5056731055 @default.
• W289661315 hasConcept C100001284 @default.
• W289661315 hasConcept C111472728 @default.
• W289661315 hasConcept C111919701 @default.
• W289661315 hasConcept C121955636 @default.
• W289661315 hasConcept C138673069 @default.
• W289661315 hasConcept C138885662 @default.
• W289661315 hasConcept C143299363 @default.
• W289661315 hasConcept C144133560 @default.
• W289661315 hasConcept C157263771 @default.
• W289661315 hasConcept C15744967 @default.
• W289661315 hasConcept C162324750 @default.
• W289661315 hasConcept C166957645 @default.
• W289661315 hasConcept C175444787 @default.
• W289661315 hasConcept C17744445 @default.
• W289661315 hasConcept C185592680 @default.
• W289661315 hasConcept C189950617 @default.
• W289661315 hasConcept C190253527 @default.
• W289661315 hasConcept C199539241 @default.
• W289661315 hasConcept C2777146004 @default.
• W289661315 hasConcept C2777480472 @default.
• W289661315 hasConcept C2778631509 @default.
• W289661315 hasConcept C31829608 @default.
• W289661315 hasConcept C41008148 @default.
• W289661315 hasConcept C53858194 @default.
• W289661315 hasConcept C551662922 @default.
• W289661315 hasConcept C55493867 @default.
• W289661315 hasConcept C557009689 @default.
• W289661315 hasConcept C76144217 @default.
• W289661315 hasConcept C77805123 @default.
• W289661315 hasConcept C83646750 @default.
• W289661315 hasConcept C95457728 @default.
• W289661315 hasConceptScore W289661315C100001284 @default.
• W289661315 hasConceptScore W289661315C111472728 @default.
• W289661315 hasConceptScore W289661315C111919701 @default.
• W289661315 hasConceptScore W289661315C121955636 @default.
• W289661315 hasConceptScore W289661315C138673069 @default.
• W289661315 hasConceptScore W289661315C138885662 @default.
• W289661315 hasConceptScore W289661315C143299363 @default.
• W289661315 hasConceptScore W289661315C144133560 @default.
• W289661315 hasConceptScore W289661315C157263771 @default.
• W289661315 hasConceptScore W289661315C15744967 @default.
• W289661315 hasConceptScore W289661315C162324750 @default.
• W289661315 hasConceptScore W289661315C166957645 @default.
• W289661315 hasConceptScore W289661315C175444787 @default.
• W289661315 hasConceptScore W289661315C17744445 @default.
• W289661315 hasConceptScore W289661315C185592680 @default.
• W289661315 hasConceptScore W289661315C189950617 @default.
• W289661315 hasConceptScore W289661315C190253527 @default.
• W289661315 hasConceptScore W289661315C199539241 @default.
• W289661315 hasConceptScore W289661315C2777146004 @default.
• W289661315 hasConceptScore W289661315C2777480472 @default.
• W289661315 hasConceptScore W289661315C2778631509 @default.
• W289661315 hasConceptScore W289661315C31829608 @default.
• W289661315 hasConceptScore W289661315C41008148 @default.
• W289661315 hasConceptScore W289661315C53858194 @default.
• W289661315 hasConceptScore W289661315C551662922 @default.
• W289661315 hasConceptScore W289661315C55493867 @default.
• W289661315 hasConceptScore W289661315C557009689 @default.
• W289661315 hasConceptScore W289661315C76144217 @default.
• W289661315 hasConceptScore W289661315C77805123 @default.
• W289661315 hasConceptScore W289661315C83646750 @default.
• W289661315 hasConceptScore W289661315C95457728 @default.
• W289661315 hasLocation W2896613151 @default.
• W289661315 hasOpenAccess W289661315 @default.
• W289661315 hasPrimaryLocation W2896613151 @default.
• W289661315 hasRelatedWork W1000383796 @default.
• W289661315 hasRelatedWork W1486983912 @default.
• W289661315 hasRelatedWork W1501683438 @default.
• W289661315 hasRelatedWork W1523041834 @default.
• W289661315 hasRelatedWork W1559715386 @default.
• W289661315 hasRelatedWork W1835316422 @default.
• W289661315 hasRelatedWork W190714252 @default.
• W289661315 hasRelatedWork W2267855403 @default.
• W289661315 hasRelatedWork W2622752110 @default.
• W289661315 hasRelatedWork W2623496738 @default.
• W289661315 hasRelatedWork W277772416 @default.
• W289661315 hasRelatedWork W2797523904 @default.
• W289661315 hasRelatedWork W2800155600 @default.
• W289661315 hasRelatedWork W2890802478 @default.
• W289661315 hasRelatedWork W3121936471 @default.
• W289661315 hasRelatedWork W3133993206 @default.
• W289661315 hasRelatedWork W3163759754 @default.
• W289661315 hasRelatedWork W3194731173 @default.
• W289661315 hasRelatedWork W405676888 @default.
• W289661315 hasRelatedWork W2096209889 @default.
• W289661315 isParatext "false" @default.
• W289661315 isRetracted "false" @default.
• W289661315 magId "289661315" @default.

• next