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Workshop 4 case studies and answers: International

Published on 25 Oct 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This workshop covered current technical issues raised by international tax measures (outside of the accruals regimes).

The case studies consider:

  • specific limitations on finance deductions (ie ss 25-85 and 25-90, and TOFA equivalent and thin capitalisation)
  • claiming FITO – allowable taxes and calculation of offset
  • Division 855 – the application of the division
  • foreign company share disposals – determining the active asset exemption
  • CFI – what are the issues associated with determining and declaring a CFI amount?

Author profiles:

Alison RODI

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Tracey RENS
Tracey has over 12 years of professional experience advising Australian and multinational enterprises across a range of industries. As the leader of the IFRS initiative within the Deloitte tax practice, Tracey has spoken on this topic to various forums. As well as implementing IFRS projects with clients, she has significant experience in managing the compliance function of large corporate groups and has been involved in the implementation of the tax consolidations regime for these groups.
Current at 6 November 2008
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Narelle MCBRIDE

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This was presented at 2012 Tax Specialists' Workshop .

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

Individual sessions

Workshop 1 case studies and answers: Part IVA

Author(s):  David MARSCHKE

Materials from this session:

Workshop 4 case studies and answers: International

Author(s):  Tracey RENS,  Narelle MCBRIDE,  Alison RODI

Materials from this session:

Workshop 3 case studies and answers: M&A

Author(s):  Eddy MOUSSA

Materials from this session:

Workshop 2 case studies and answers: Managing tax disputes

Author(s):  Joanne DUNNE,  Michael CLOUGH,  Chris KINSELLA,  Peter COAKLEY

Materials from this session:

Further details about this event:

 

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