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Foreign income: board of taxation position paper presentation

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.

Author profile

Richard Shaddick
Richard Shaddick FTIA is a Director of Greenwoods & Freehills in Melbourne. He has extensive experience in international taxation with his primary area of interest being the taxation of controlled foreign companies. Richard is a member of the Public Rulings Panel of the Australian Taxation Office. He is a former State & National Councillor of the Taxation Institute, and a former Australian President of the International Fiscal Association. He represented the Taxation Institute on the Tax Treaties Advisory Panel from 1997-2006. He is an occasional member of the GAAR Panel. - Current at 06 October 2017
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Individual sessions

Foreign income: board of taxation position paper

Author(s):  Richard SHADDICK

Materials from this session:

Foreign income tax offsets, foreign losses and transitional rules

Author(s):  Brendan DARDIS

Materials from this session:

Further details about this event:

 

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