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  2020

2020 States' Taxation Online Series - Part 1: When is a person, company or trust "foreign"?

Source: National

Published Date: 23 Jul 2020

 
The introduction of duty and land tax surcharges means that it is critical to know when an entity may be considered foreign. The statutory tests are not harmonised and may be applied differently across various jurisdictions. This session covered the tests in each jurisdiction and also discussed the interrelationship (if any) with the FIRB tests for foreign investors.

When is a person, company or trust "foreign"?

Author(s): Matthew Cridland
Materials from this session:

Details

  • Published On:23 Jul 2020
  • Took place at:Online

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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