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 Honey FTIA is a Partner in the Tax Consulting Division of
Pitcher Partners. A regular Taxation Institute of Australia presenter,
her practice focus is on international taxation issues affecting closely held
Current at 9 October 2008 Current at 03 November 2008
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Current at 07 November 2013