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Taxation of Foreign Hybrids: Clarity and sanity presentation

Published on 22 Jul 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation discusses the following issues:
- the need for change
- direct investments
- investments via CFC's and FIF's
- transition
- retrospectivity.

Author profile:

Neil Billyard CTA
Neil is a Partner in International Corporate Tax at KPMG. Neil has over 22 years corporate tax experience and specialises in foreign merger and acquisition activities of Australian multi-nationals, cross-border funding, the repatriation of profits and other related structuring. He is actively involved in working with Treasury and government on a variety of international tax reform issues, including assisting with policy development and drafting of legislation. He has lectured the Master of Laws/Tax course at the University of Sydney and is a regular presenter for The Tax Institute. Current at 01 February 2011 Click here to expand/collapse more articles by Neil BILLYARD.
 

This was presented at International Masterclass.

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Outward Investments

Author(s):  Alf CAPITO

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