Published on 01 Feb 04
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Whilst limited partnerships and limited liability companies have become the vehicle of choice for investing into many countries, Australian tax law has provided a significant risk of global double taxation. Thankfully, the law is to be clarified to eliminate this possibility.
This paper was also presented at the International Masterclass held in Sydney on 22 July 2003.
Neil Billyard CTA
Neil is a Partner in International Corporate Tax
at KPMG. Neil has over 22 years corporate tax experience and
specialises in foreign merger and acquisition activities of Australian
multi-nationals, cross-border funding, the repatriation of profits and
other related structuring. He is actively involved in working with
Treasury and government on a variety of international tax reform
issues, including assisting with policy development and drafting of
legislation. He has lectured the Master of Laws/Tax course at the
University of Sydney and is a regular presenter for The Tax Institute. Current at 01 February 2011
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