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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 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 Click here to expand/collapse more articles by Richard SHADDICK.
 
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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