A research guide to International Tax: An Australian Perspective
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International tax in Australia has largely been the poor cousin to Australian domestic taxation issues. This has changed recently, first, with the review of Australia's international tax arrangements and second with the enactment of the following Acts: New International Tax Arrangements Act 2004 (Cth). New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (Cth). New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 (Cth). New International Tax Arrangements (Foreign-Owned Branches and Other Measures) Act 2005 (Cth). In the light of these changes, it is timely to consider how one might go about researching international tax materials, using traditional library resources, as well as online resources, including the Internet. Some of the sources used in the compilation of this guide include the online catalogues of Curtin University of Technology, the University of New South Wales, the University of Sydney, the International Bureau of Fiscal Documentation, and York University, Canada. Most of the publications listed here were published in the past fifteen years.
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