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Board of Taxation review of anti-tax-deferral regimes welcome.

Publication date: 01 Jun 07 | Source: WEEKLY TAX BULLETIN

Issue: No. 23 2007

Pages: pp.864-866

Abstract:
The Board of Taxation has released a long-awaited discussion paper seeking input on possible reforms to Australia's foreign source income  anti-tax-deferral regimes. These anti-tax-deferral regimes are the controlled foreign company (CFC) rules, the foreign investments fund (FIF) rules and 2 regimes for trusts (the transferor trust and deemed present entitlement regimes).

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Author profiles

Michael WACHTEL
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Alfonso Capito
Alf is a Senior Tax Partner and head of Ernst & Young’s Tax Policy Group. He has more than 20 years’ experience, with a focus on international tax. Alf has been closely involved in the reform of Australia’s international tax regime and is a regular presenter and commentator on tax issues, including co-authoring the White Paper prepared by the Business Council of Australia, which was used as a basis for the Australian Government’s Review of International Tax Arrangements. Alf was also a member of the Australian Financial Centre Task Force and an adviser to the Business Tax Working Group and continues to be involved in tax policy and design reforms impacting corporate Australia. - Current at 07 October 2014
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