2020

Controlled foreign companies

Source: New South Wales

Published Date: 11 Mar 2020

 

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This paper covers:

  • design features of CFC rules
  • a brief history of Australia's CFC rules
  • challenges posed by the digital economy to the design features of CFC rules
  • practical difficulties arising under Australia's CFC rules
  • indications of the ATO's concerns of CFCs being used for base erosion.

Individual Session

Controlled foreign companies

Author(s): Daryn Moore
Materials from this session:

Details

  • Published By: Daryn Moore
  • Published On:11 Mar 2020
  • Took place at:International Convention Centre, 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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