Published on 01 Apr 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Whilst most of us would not need to know how to perform the credit limitation calculation or ‘deemed paid’ calculation, many of us deal with the US in respect of their ownership of an Australian subsidiary or group. In this regard, it is important to understand the language and, more importantly, understand conceptually the key drivers for when and why dividends are sought to be repatriated by the US.
Neil is a Principal of Corporate and International Tax with Deloitte Touche Tohmatsu Ltd.
- Current at
01 June 2010