Skip to main content
shopping_cart

Your shopping cart is empty

International Tax implications of Ralph Review's Final Report

Published on 14 Oct 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper focuses on the recommendations that are relevant for structuring investments by non-residents into Australia, and that impact on Australian corporates with offshore operations. In considering how the recommendations will affect non-residents investing into Australia, the paper discusses the proposals to tax unfranked inter-entity distributions, to tax trusts as separate entities, to extend the scope of the thin capitalisation provisions to all debt and to extend the scope of the capital gains provisions to apply to certain disposals of shares in non-resident companies.

Author profile:

Michael RIGBY

Click here to expand/collapse more articles by Michael RIGBY.
 

This was presented at International Tax Masterclass.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Transfer pricing - current hot spots

Author(s):  Stephen BRECKENRIDGE

Materials from this session:

International aspects of GST

Author(s):  Robert DEUTSCH

Materials from this session:

Foreign investment fund amendments

Author(s):  Peter NORMAN

Materials from this session:

Ralph report recommendations

Author(s):  Michael RIGBY

Materials from this session:

Withholding tax developments

Author(s):  David TEMBY

Materials from this session:

A consolidation regime

Author(s):  C.J GETZ

Materials from this session:

Further details about this event:

 

Copyright Statement