Miscellaneous 2004

International tax reform - changes to the foreign income, CFC and capital gains tax rules

Source: New South Wales

Published Date: 22 Sep 2004

 
This presentation covers the following topics:
- background
- CGT exemption for sale of shares in active CFCs
- attribution of income from BELC-based companies
- intra-group investments between CFCs and the tainted services changes.

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Individual Session

International Tax Reform

Author(s): John Allen , Peter Mccullough

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2004

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