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The new CGT rules for shares in active foreign companies presentation

Published on 03 Jun 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:
- background and policy
- the general principles to qualify for the concession
- active business assets - what is excluded?
- valuation methods - market value vs book value - which should you choose?
- impact of accounting
- practical issues relating to active business asset percentage
- multi tier corporate structures
- consolidated foreign accounts
- what this means for business.

Author profile:

Author Photo - Cameron Rider FTI
Cameron Rider FTI
Cameron is a Partner at PwC, practising in tax controversy and corporate tax. He was a Professor of Taxation Law at the Melbourne University Law School, and still teaches a course on Mineral and Petroleum Tax. Current at 12 February 2016 Click here to expand/collapse more articles by Cameron RIDER.
 

This was presented at The New International Tax Regime.

Get a 20% discount when you buy all the items from this event.

Individual sessions

The New Foreign Source Income Regime: Dawn of a New Era

Author(s):  Jason CHANG

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