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Extensions, inclusions and attribution presentation

Published on 22 Jul 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • controlled foreign companies
  • foreign investment funds
  • transferor trusts
  • participation exemption for non-portfolio dividends and capital gains.

Author profile:

James EATON
James is a director in the International Tax and Transaction Services group at PwC. He has more than 10 years experience in corporate and international tax and has advised on cross border and domestic structures, mergers and acquisitions, and capital management including share buy-backs and returns of capital.
Current at 30 October 2007
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This was presented at An Introduction to Australia's International Taxation System .

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