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ISSN 1328-8091 Warning: All viewers of this digest are advised to visit the disclaimer appearing at the end of this document. The disclaimer sets out the status and purpose of the digest. BILLS DIGEST NO. 45, 2015-16 10 NOVEMBER 2015 Tax Laws Amendment (Combating Multinational Tax Avoidance) Bill 2015 Jola

ISSN 1328-8091 Parliamentof Australia Departmentof Parliamentary Services Contents Glossary ............................................................................................................................................... 3 Purpose .................................................................................................................................................... 4 Background .............................................................................................................................................. 4 Recent reviews that recommended changes to Australia’s taxation arrangements for foreign managed funds ............................................................................................................... 4 What is an investment manager regime (IMR)? ............................................................................ 5 Main issues............................................................................................................................................... 5 Problem 1: issues arising from the

Parliament of Australia Department of Parliamentary Services Parliamentary Library BILLS DIGEST Information analysis and advice for the Parliament 21 March 2006, no. 107 2005-06, ISSN 1328-8091 New International Tax Arrangements (Foreign-owned Branches and Other Measures) Bill 2005 Thomas John Law and Bills Digest Section Contents Glossary ......................................................................................................................................2 Purpose........................................................................................................................................3 Background .................................................................................................................................3

I N F O R M A T I O N , A N A L Y S I S A ND A DV ICE FO R T HE PA RL IA MENT I N F O R M A T I O N A N D R E S