Miscellaneous 2008

Outbound investments

Source: South Australia

Published Date: 11 Nov 2008

 

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As our clients expand overseas, they cross a number of thresholds that can affect the tax profile of the business and its owners. This paper discusses these thresholds and how they may apply. Topics covered include:

  • taxing rights of foreign countries
  • transfer pricing
  • Australian taxation of foreign income
  • characteristics of income flows
  • branches
  • impact on shareholders
  • controlled foreign companies
  • CGT on sale of foreign operations
  • foreign investment funds.

Individual Session

Outbound investments

Author(s): Alistair Hutson
Materials from this session:

Details

  • Published By: Alistair Hutson
  • Published On:11 Nov 2008
  • Took place at:Whalers Inn Resort, Victor Harbor

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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