Published on 12 Mar 09
by NATIONAL DIVISION, THE TAX INSTITUTE
The Board of Taxation’s review of Australia’s anti-tax deferral regimes began in October 2006. This paper provides an up-to-date report of progress and implications for future advice on the management of foreign operations and investments. It covers:
- the Board’s progress
- CFC, FIF and foreign trust rules – what the future holds
- opportunities for quick compliance
- foreign profits, foreign dividends and foreign capital gains.
Current at 12 October 2010
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