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Australia's Hybrid International Tax System: Limited Focus on Tax and Development

Stewart, Miranda


Australia does not provide tax incentives for investment abroad. However, Australia’s participation exemption regime, which exempts business profits returned to Australia, may be viewed as an incentive to invest offshore. The participation exemption allows a tax exemption for active foreign business income of a corporation resident in Australia and for dividends received by an Australian corporation from foreign subsidiaries actively engaged in foreign business. Buttressed by anti-tax avoidance...[Show more]

CollectionsANU Research Publications
Date published: 2017
Type: Book chapter
Book Title: Taxation and Development - A Comparative Study
DOI: 10.1007/978-3-319-42157-5_2


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