TAILIEUCHUNG - TAXATION AND INVESTMENT IN AUSTRALIA 2011: REACH, RELEVANCE AND RELIABILITY

Another early-stage mandate in support of the European microfinance sector was the European Parliament Preparatory Action (“EPPA”), a EUR 4m envelope under which the EIF has, since April 2010, made four risk capital investments and loans to non bank MFIs. While these windows served as an opportunity for market testing, their pilot nature and limited scale and scope represented a constraint on the market impact that these EU initiatives could deliver. Instead, the potential for EU-funded microfinance initiatives to effect more sizeable market impact in the EU-27 came with the launch of the Progress Microfinance initiative in 2010. . | Deloitte Taxation and Investment in Australia 2011 Reach relevance and reliability A publication of Deloitte Touche Tohmatsu Limited Contents Investment climate Business environment Currency Banking and financing Foreign investment Tax incentives Exchange controls Setting up a business Principal forms of business entity Regulation of business Accounting filing and auditing requirements Business taxation Overview Residence Taxable income and rates Capital gains taxation Double taxation relief Anti-avoidance rules Administration Other taxes on business Withholding taxes Dividends Interest Royalties Branch remittance tax Wage tax social security contributions Distributions from Managed Investment Funds Indirect taxes Goods and services tax Capital tax Real estate tax Transfer tax Stamp duty Customs and excise duties Environmental taxes Other taxes Taxes on individuals Residence Taxable income and rates Inheritance and gift tax Net wealth tax Real property tax Social security contributions Compliance Labor environment Employee rights and remuneration Wages and benefits Termination of employment Employment of foreigners Deloitte International Tax Source Office locations Investment climate Business environment Australia is a democratic federal country of six states and two territories. Executive power is vested in the governor-general who represents the British crown but in practice power rests with the federal cabinet. Economic activity is focused on the country s eastern seaboard where most of the population lives. Substantial mining activity is also undertaken in various regions especially Western Australia and Queensland. As in most developed countries the services sector generates the bulk of GDP. Australia is currently benefiting from a resources boom which

• Quỹ đầu tư
• tuberculosis typically
• extra pulmonary
• malnutrition
• directly attrib
• reverse transcriptase
• inhibitors (NRTI)
• Protease Inhibitor (PI)
• pulmonary TB
• bacteria Mycobacterium