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International tax for SME clients - Latest developments paper

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.

Author profiles:

Denise HONEY
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 groups.
Current at 9 October 2008
Click here to expand/collapse more articles by Denise HONEY.
 
Sarah Prelorenzo

Individual sessions

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