Australian International Tax Recent Developments and Future Directions

Contributions by various leading international taxation law experts providing an overview of the key theoretical issues in international taxation and the practical workings of current law. The theoretical background is covered in chapters on the objectives of the international tax system, tax competition and the development of Australia's tax treaties. Five chapters are devoted to an analysis of current law, including studies on withholding tax, financial arrangements, transfer pricing and the international tax implications of trusts, as well as a review of recent trends in Australia's international tax system.