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Internationalisation of Imputation


Topics include: Arbitrage between resident & non-resident shareholders; cross border mergers; location of headquarters; DCT and the alternatives.

Author profile

Prof Richard Vann CTA
Prof Richard Vann, CTA, is Challis Professor of Law at the University of Sydney and a Consultant at Greenwoods & Herbert Smith Freehills. He has also taught at NYU Law School, Harvard Law School and the University of London. He has held many government consultancies in Australia, including the Review of Business Taxation (1998 - 1999), the Review of International Taxation (2002 - 2003) and the Australian Taxation Office Public Rulings Panels on international and indirect taxation (1995-2007). Most recently, he has been involved in various Board of Taxation work on managed investment trusts and collective investment vehicles, the attribution of profits to permanent establishments and as a member of Treasury’s BEPS Advisory Group. Richard is the Editor-in-Chief of the IBFD Global Tax Treaties Commentaries now being progressively published. - Current at 14 July 2017
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This was presented at International Tax Masterclass .

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Individual sessions

Recent Developments Impacting Inbound Investments

Author(s):  Peter LE HURAY

Materials from this session:

Recent idevelopments impacting outbound investment

Author(s):  Peter VAN DEN BROEK

Materials from this session:

Residency - has the game changed?

Author(s):  Robert S CARROLL

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Transfer Pricing - the Real Issues

Author(s):  David LEWIS

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