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  Miscellaneous 2010

International tax developments and implications for the property industry

Source: New South Wales

Published Date: 20 Oct 2010

 
This presentation covers:
  • anti-deferral tax regime reforms
    • CFC
    • FIF and anti-roll-up rule
    • overview of changes
  • impacts on the property sector
    • active business test
    • grouping rule
    • integrity rule
  • MIT regime
    • new MIT countries
  • tax treaty developments
    • CIVs, MITs, FTEs.

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Author(s)

Individual Session

International tax developments and implications for the property industry

Author(s): David Watkins , Angela Cheung
Materials from this session:

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Details

  • Published By: David Watkins
  • Published On:20 Oct 2010
  • Took place at:Hilton, Sydney

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 2010

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