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Foreign investment rules

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Published on 28 Apr 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Unlike the tax base and entity parts of the tax system, the Ralph Report does not recommend a thorough overhaul of the international tax rules in the current law. Rather, it identifies a number of specific changes for the short term and in the longer term, recommends a number of large areas for a more thorough ongoing review as part of rewriting the legislation. This paper considers important changes that impact on the international operations of residents and non-residents alike.

Author profile

Prof Richard Vann CTA
Richard is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally. - Current at 10 November 2021
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