Published on 17 Sep 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper examines Australia’s CFC regime and profit repatriation in more detail, including:
- overview of Australian CFC regime
- common traps including tainted services and tainted sales income
- proposed reforms to the CFC regime
- foreign withholding taxes on profit repatriation – does this result in tax leakage?
- overview of conduit foreign income and impact on resident and non-resident investors.
Current at 07 December 2011
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