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Outbound investment - exit strategies presentation


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?

Author profile

Claudio Cimetta
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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This was presented at International Tax Masterclass .

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Outbound investment - Exit strategies

Author(s):  Claudio Cimetta

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