Published on 01 Oct 05
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The conduit foreign income rules are the last major piece of international tax reform aimed at eliminating Australian tax on foreign sourced income flowing through Australia where the ultimate owners are non-residents.
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Alison Young is a Director in KPMG’s Tax Division group 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. Alison has
published a number of international tax related articles in the Taxation Institute of Australia Tax Specialist, as well as having presented previously on the RITA reforms for the Taxation Institute of Australia
Current at 28 May 2008
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