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.
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