Published on 03 Mar 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers:
- outward bound investment into listed countries and the CFC rules - focusing on UK, US, NZ
- foreign subsidiary vs foreign branch structures under NITA
- special rules for banks, life companies and other Australian financial institutions
- what is yet to come? Foreign income accounts, new listed countries and other measures
- central management and control ruling and the financial services industry.
Current at 29 June 2009
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