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Outbound investment presentation

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.

Author profile:

John Dardis ATI
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 07 May 2008
 

This was presented at International Tax Changes for the Middle Market.

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Outbound investment

Author(s):  Brendan DARDIS

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