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  Miscellaneous 2006

Foreign hybrids - Beware of the thorns

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2006

 
It has now been two years since the foreign hybrid rules were enacted. As Australian foreign investment has expanded and different investment structures have proliferated, a number of issues have been identified with the rules. This paper provides an overview of the rules and discusses some of the issues that arise.
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