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  Miscellaneous 2004

Overview of Australian Tax Reform

Source: International

Published Date: 27 Feb 2004

 

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This paper covers:
- simplification of CFC and FIF rules
- adoption of residency based DTA policy
- changes to cross-border taxation of resident trusts and the taxation of foreign trusts
- adoption of separate entity treatment for branches of non-bank financial entities.

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Details

  • Published By: Dr Michael Dirkis CTA
  • Published On:27 Feb 2004
  • Took place at:Sheraton on the Park, Sydney

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