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- W2912576703 abstract "The doctrine of sovereign immunity as it is applied in taxationlaw allows for foreign governments to be exempt from income taxon their passive investments, as opposed to direct foreigninvestments (‘FDI’) in a number of jurisdictions. The US, forexample, has legislated for the recognition of sovereign immunityin relation to withholding taxes on foreign investments by foreigngovernments and sovereign wealth funds (‘SWFs’). However,Australia has not passed similar laws enshrining this exemptionfor SWFs or State Owned Enterprises (‘SOEs’). The AustralianTreasury and other interest groups have advocated the need tohave similar laws enacted in Australia in order to compete forforeign investment and to formalise the law. Simply requiringSWFs and SOEs to apply for a private ruling from the AustralianTaxation Office is not sufficient when other countries haveenshrined this immunity in their domestic law. Private rulingsonly apply to the particular taxpayer and are only granted for alimited number of financial years. However, with the growth inforeign investment by China and in particular through SOEspredominantly in mining and agricultural land, it would appearthat the Australian government is reluctant to formalise thetaxation exemption for political reasons. The issue of Chinese investment in mining and agricultural land has been politicisedby various sides of politics in Australia and appears to be of greatpublic concern. The paper will examine the doctrine of sovereignimmunity in relation to taxation and then discuss the currentsituation with foreign investment by China through SOEs andother government sovereign funds. The paper will then assess themerits of formally granting the sovereign immunity from taxationfor SWFs and Chinese SOEs and the likely political repercussionsin Australia. The main thrust of the paper is that the politicalconsiderations appear to have dominated this area of taxationlaw and that the lack of formal recognition of the immunity fromtaxation is threatening the future of foreign investment inAustralia." @default.
- W2912576703 created "2019-02-21" @default.
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- W2912576703 date "2015-01-01" @default.
- W2912576703 modified "2023-09-27" @default.
- W2912576703 title "The taxation of foreign investment in Australia by sovereign wealth funds: why has Australia not passed laws enshrining the doctrine of sovereign immunity?" @default.
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