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 FTI
Richard is a Director in the Melbourne office of Greenwoods & Freehills. He has specialise in international taxation for many years, especially (since 1990) in the Australian taxation of controlled foreign companies (CFCs). Apart from advising private sector clients in this area, Richard also serves on the Rulings
Panel of the Australian Taxation Office, and has consulted extensively with the Treasury Department on the
redesign of the CFC legislation. Current at 01 July 2010
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