Miscellaneous 2000

Foreign investment rules

Published Date: 28 Apr 2000

 

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Unlike the tax base and entity parts of the tax system, the Ralph Report does not recommend a thorough overhaul of the international tax rules in the current law. Rather, it identifies a number of specific changes for the short term and in the longer term, recommends a number of large areas for a more thorough ongoing review as part of rewriting the legislation. This paper considers important changes that impact on the international operations of residents and non-residents alike.

Details

  • Published By: Richard J Vann CTA
  • Published On:28 Apr 2000
  • Session Name:Foreign investment rules
  • Read Time:30+ minutes

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