Foreign hybrids

Whether a foreign government can be characterised as a 'company' where it owns an Australian resident company that carries on commercial activities in Australia

Classification of a Bermudan Exempted Limited Partnership for Australian income tax purposes

Foreign hybrid rules: treatment of foreign hybrid company as a partnership

Foreign Hybrid Company: UK limited liability partnership

Foreign Hybrid Limited Partnership: UK limited liability partnership

Classification of a United Kingdom limited partnership for Australian income tax purposes

Classification of a German Kommanditgesellschaft for Australian income tax purposes

Foreign Hybrid Limited Partnership: Delaware Limited Partnership

Classification of a Korean Hapja Hoesa for Australian income tax purposes

Foreign hybrid company: US limited liability company

US Limited Partnership: whether it is a company for the purposes of Article 10 of the US Convention

Definition of public company: company controlled by a Government or public body - meaning of 'Government'

Definition of 'public company': company controlled by a Government - tracing an interest held through a chain of subsidiaries

Interest withholding tax on interest received by a US Limited Liability Company

Income tax: can a foreign resident elect to treat their interest in a limited partnership as an interest in a foreign hybrid limited partnership under paragraph 830-10(2)(b) of the Income Tax Assessment Act 1997 ?