Published on 30 Aug 12
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following in regard to outbound investment:
- How does the participation exemption work in practice?
- Book value or market value method – which is best?
- Why do active businesses sometimes fail the active asset test?
- What if there are foreign hybrids in the structure?
- What happens when a CFC sells a foreign subsidiary?
- How is a sale of assets or sale of a branch treated?
- What foreign taxes do I need to be aware of?
- What is the impact on funding and thin capitalisation?
Claudio is a specialist international tax Partner with Deloitte. He advises multinational corporations and investment funds on cross-border transactions, including Australian inbound investment and outbound investments across Asia, Europe and North America. He has over 17 years of experience, including three years as a director in Deloitte’s M&A tax group in London. Claudio’s Australian outbound advisory experience includes a range of projects for major Australian listed companies and funds. These include foreign M&A and expansion, financing, supply chain optimisation and offshore capital projects. Current at 17 March 2016
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