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

Published on 01 Nov 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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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Clint Harding

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