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Outbound investments paper

Published on 11 Nov 08

As our clients expand overseas, they cross a number of thresholds that can affect the tax profile of the business and its owners. This paper discusses these thresholds and how they may apply. Topics covered include:

  • taxing rights of foreign countries
  • transfer pricing
  • Australian taxation of foreign income
  • characteristics of income flows
  • branches
  • impact on shareholders
  • controlled foreign companies
  • CGT on sale of foreign operations
  • foreign investment funds.

Author profile

Alistair Hutson CTA
Alistair is a Partner in the Corporate Tax Group of PwC in Adelaide. He provides taxation advice and support for corporate clients across areas such as mergers and acquisitions, tax due diligence, capital gains tax, cross-border transactions, international tax structuring, funding decisions and repatriation of profits. Alistair is a member of The Tax Institute’s SA State Council and speaks regularly for professional bodies in relation to tax. - Current at 06 November 2019
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This was presented at South Australian Tax Intensive .

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Extracting value from companies

Author(s):  Craig COOPER

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