Published on 27 Jul 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The purpose of this paper is to outline recent Australian international tax developments over the last 12 months, including new legislation, ATO releases and activities involving the Board of Tax and Treasury. This paper covers:
a review of Anti-Deferral rules by Board of Taxation
foreign tax offsets
foreign hybrid issues
other recent inbound and outbound developments.
Alison is a Tax Director at KPMG and has over 10 years corporate tax experience in advising both inbound and outbound clients on a range of international tax issues. During her career, Alison has specialised in advising on the controlled foreign company and foreign investment fund rules for outbound Australian multinationals, in addition to broader funding, holding and repatriation issues for a range of clients in the property, mining, manufacturing and services industries. Current at 31 March 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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