Published on 07 May 08
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation includes a discussion of the recent review of the foreign source income anti-tax-deferral regimes by the Board of Taxation and in particular focusses on:
- harmonisation: an abandoned ideal
- active vs passive: a wobbly cornerstone
- 27 positions: wheat and chaff
- public companies: out of the frying pan
- foreign trusts: 30 years of havoc.
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