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  Miscellaneous 2007

Taxation implications of offshore interests

Source: Victoria

Published Date: 17 Jul 2007

 

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This paper covers the taxation of controlled foreign corporations, foreign investment funds and foreign branches including the taxation of distributions from the above. This paper also deals briefly with a taxpayer’s entitlement to foreign tax credits.
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Taxation implications of offshore interests

Author(s): Simon Aitken
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  • Published By: Simon Aitken
  • Published On:17 Jul 2007
  • Took place at:Leonda by the Yarra, Hawthorn

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 2007

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