Published on 31 May 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- changes to treatment of dividends from foreign investments
- applying the conduit rules
- branches v subsidiaries
- changes to treatment of capital gains from foreign investments
- new FIF/CFC rules
- DTA developments.
Brendan Dardis is a tax partner in the International Tax Services division of Ernst & Young in Melbourne. He has 18 years experience in international tax. His prime area of focus is on cross border transactions and financing structures for Australian multinationals and funds investing offshore.
- Current at
22 April 2009