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Outbound investment - exit strategies presentation

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?

Author profile:

Claudio Cimetta
Current at 11 September 2012 Click here to expand/collapse more articles by Claudio Cimetta.
 

This was presented at International Tax Masterclass .

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Outbound investment - Exit strategies

Author(s):  Claudio Cimetta

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