Published on 09 Apr 97
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered include: current system; proposed changes for repatriation list CFCs; active income test; foreign tax credits for repatriation list CFCs; repatriation of profits; and thin capitalisation.
Richard is a Partner of Atanaskovic Hartnell and heads up their tax practice. Richard specialises in corporate
tax including structuring into and out of Australia, transfer pricing, tax disputes and corporate reorganisations. He has previously lectured and
written papers for the Taxation Institute of Australia on the foreign source income rules since their introduction in 1990.
- Current at
20 September 2010