Miscellaneous 2021

Outbound investment issues

Source: QLD

Published Date: 27 May 2021

 

This presentation covers:

  • Tax residency for foreign subsidiaries
  • Controlled foreign company (CFC) rules
  • Repatriation " taxation of dividends, conduit foreign income, withholding taxes
  • Foreign hybrid and anti-hybrid rules
  • Disposal " active foreign business assets percentage (AFBAP).

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Individual Session


Details

  • Published By: Paul Mills
  • Published On:27 May 2021
  • Took place at:Stamford Plaza, Brisbane

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 2021

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