Published on 24 May 96
by THE TAX INSTITUTE
This paper looks at the Australian resident trusts, a potent tool of international structuring. It also looks at the growing number of tax regimes, and finally the question of company residence is reviewed
Richard Shaddick FTI
Richard is a Director in the Melbourne office of Greenwoods & Freehills. He has specialise in international taxation for many years, especially (since 1990) in the Australian taxation of controlled foreign companies (CFCs). Apart from advising private sector clients in this area, Richard also serves on the Rulings
Panel of the Australian Taxation Office, and has consulted extensively with the Treasury Department on the
redesign of the CFC legislation. Current at 01 July 2010
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