International tax & business 2012

Outbound investment - exit strategies

Source: Victoria

Published Date: 30 Aug 2012


This presentation covers the following in regard to outbound investment:

  • How does the participation exemption work in practice?
  • Book value or market value method – which is best?
  • Why do active businesses sometimes fail the active asset test?
  • What if there are foreign hybrids in the structure?
  • What happens when a CFC sells a foreign subsidiary?
  • How is a sale of assets or sale of a branch treated?
  • What foreign taxes do I need to be aware of?
  • What is the impact on funding and thin capitalisation?

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  • Published By: Claudio Cimetta
  • Published On:30 Aug 2012
  • Took place at:RACV Club, Melbourne

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International tax & business 2012

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