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- W3125236464 abstract "Currently one of the potential reforms being considered by the Henry Review is a proposal by the Institute of Chartered Accountants Australia and Deloitte for the introduction of a tax transparent company (the ICAA proposal). The ICAA proposal argues that tax transparency applying to closely held corporations and unit trusts would provide an enhanced tax system for micro-enterprises in Australia. While there are arguments that tax transparency does provide for an enhanced method for taxing business forms and their members, there are various concerns about the consequences of following this economic ideal. This article will evaluate the model outlined in the ICAA proposal, and raise concerns about what will be achieved if a transparent company was introduced in Australia. A number of alternative models to achieve a tax transparent company in Australia will be considered, including the ICAA proposal. Through this analysis it will be argued that a partial loss transparent company is the preferred model to achieve transparency given the existing tax regime in Australia." @default.
- W3125236464 created "2021-02-01" @default.
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- W3125236464 date "2009-01-01" @default.
- W3125236464 modified "2023-09-23" @default.
- W3125236464 title "A model idea: Is the ICAA proposal for a tax transparent company the ideal model for Australia?" @default.
- W3125236464 hasPublicationYear "2009" @default.
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