Published on 27 Feb 04
by 4TH WORLD TAX CONFERENCE
This paper covers:
- simplification of CFC and FIF rules
- adoption of residency based DTA policy
- changes to cross-border taxation of resident trusts and the taxation of foreign trusts
- adoption of separate entity treatment for branches of non-bank financial entities.
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Dr Michael DIRKIS
Current at 14 September 2011
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