The Australian Offshore Banking Unit Regime: Modernizing the Rules

Journal
Author
Joseph, A.
Country
Australia
Published Date
Issue
Bulletin for International Taxation 2015 (Volume 69), No. 10
FormatPDF
EUR
45
| USD
50 (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.