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Australian taxation of foreign hybrids - is it working? paper

Published on 27 Sep 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • compliance / FX issues
  • characterisation of particular entities as foreign hybrids
  • impact of interposed entities
  • interaction of foreign hybrids and Division 6C trusts.

Author profile:

John Allen
John, of Deloitte Touche Tohmatsu, has 12 years experience in corporate and international taxation. He currently specialises in structured financing and mergers and acquisitions work, as well as continuing to supply general corporate tax advice to a number of leading clients. Current at 18 August 2006 Click here to expand/collapse more articles by John ALLEN.
 

This was presented at International Tax Masterclass 2006.

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Individual sessions

Structuring real estate investments into continental Europe

Author(s):  Matthijs VOGEL

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