Published on 25 May 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This session examines the implications of some of the recent legislative developments as well as Australian and international proposals for reforming international tax, including:
Proposed reform of CFC and FIF measures
Capital gains of non-residents
International implications of the Redundant Provisions Act
Recent exchange of information treaties
Developments in arbitration clauses in treaties
Lee Burns is Professor in Taxation Law, Faculty of Law, University of Sydney, specialising in international and comparative tax law. Lee is the author of Controlled Foreign Companies: Taxation of Foreign Income (1992) and co-author of Interests in Non-Resident Trusts: A Review of Conflicting Regimes (1997). Lee has authored many papers and articles on international tax and has advised Treasury and the Board of Taxation on the reform of Australia's anti-deferral regimes. Lee was the 2007 recipient of the Graham Hill Award for contribution to the Australian tax profession. Current at 02 January 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.