Published on 25 Jul 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
Is a double-Irish sandwich causing your client indigestion? Or do recent international tax changes all sound like double-Dutch? This paper allows you to get up to speed (in plain English!) on the latest developments ininternational tax affecting SMEs, including:
- Removal of the CGT discount for non-residents:
- trustee obligations
- valuation and record-keeping requirements
- New transfer pricing rules:
- what do the arm's-length requirements mean in practice?
- getting the transaction documents righto Interaction with new International Dealings Schedule
- ATO audit focus:
- Austrac is watching
- information-sharing by foreign banks
- voluntary disclosure options
- Budget proposals and other developments:
- status of the CFC and FAF rules
- thin cap.
Denise is an international tax Partner/Executive Director with Pitcher Partners. She has many years of experience providing tax and structuring advice to corporate and trust groups and their key stakeholders. Denise also helps such taxpayers deal with internationally focused ATO reviews. Denise is an Accredited Tax Law Specialist with the Law Institute of Victoria, a member of the Transfer Pricing Working Group, a member of The Tax Institute’s International Tax Subcommittee and a regular presenter at The Institute’s events.
- Current at
10 November 2011
Sarah works at Pitcher Partners.
- Current at
10 December 2012