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Australia - Look-Through Relief for Private Equity

Country:
Australia
Author:
A. Joseph
Issue:
Derivatives & Financial Instruments, 2012 (Volume 14), No 1
Published:
5 January 2012
This article considers the liability of non-residents to capital gains tax and the determination of Australian-source income. The position of private equity investors is also addressed, including possibilities for treaty relief.
 
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