The Australian Offshore Banking Unit Regime: Modernizing the Rules

Journal
Joseph, A.
Australia
Bulletin for International Taxation 2015 (Volume 69), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author, in this article, explains the operation of the Offshore Banking Unit (OBU) regime in Australia before and after the recent amendments to it. The changes apply as from the beginning of July 2015.