Published on 15 Aug 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- controlled foreign companies
- foreign investment funds
- transferor trusts
- participation exemption for non-portfolio dividends and capital gains.
James is a director in the International Tax and Transaction Services group at PwC. He has more than 10 years experience in corporate and international tax and has advised on cross border and domestic
structures, mergers and acquisitions, and capital management including share buy-backs and returns of capital.
Current at 30 October 2007