Miscellaneous 2008

Foreign income: board of taxation position paper

Source: Victoria

Published Date: 7 May 2008

 

This presentation includes a discussion of the recent review of the foreign source income anti-tax-deferral regimes by the Board of Taxation and in particular focusses on:

  • harmonisation: an abandoned ideal
  • active vs passive: a wobbly cornerstone
  • 27 positions: wheat and chaff
  • public companies: out of the frying pan
  • foreign trusts: 30 years of havoc.

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Details

  • Published By: Richard Shaddick
  • Published On:7 May 2008
  • Took place at:RACV Club, Melbourne

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 2008

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