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Reform of the controlled foreign company regime - out of control?


Given the number of consultation papers, discussion papers, position papers and issues papers that have been released since the former Treasurer instructed the Board of Taxation in October 2006 to undertake a review of the foreign source income anti-tax-deferral rules, it is useful to pause, catch your breath, and to look at where we have got to.

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Clinton Harding CTA
Clint is a partner at Australian commercial law firm Arnold Bloch Leibler. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. His clients have included both public and private organisations, particularly in the corporate and banking sectors, high net worth individuals, and some of Australia's largest family groups. Clint is the author of numerous tax articles, a regular presenter, and is currently a working member of The Tax Institute's Large Business and International Committee. Clint was a finalist in the 2017 Tax Institute's Tax Adviser of the Year Awards for "Corporate Adviser of the Year". He is also recognised as a leading tax lawyer by a number of independent legal guides, including Chambers Asia Pacific, Legal 500 Asia Pacific and Doyles Guide. - Current at 29 May 2017
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