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  Miscellaneous 2004

Foreign investment fund changes emerging from the Review of International Taxation Arrangements

Source: New South Wales

Published Date: 22 Sep 2004

 
This presentation covers:
- the changes so far - increasing balanced portfolio exemption, super exemptions, etc. - what are the practical issues?
- the changes introduced - treaty changes for investors in trusts, WHT for rent, direct and indirect CGT exemptions for offshore investors - what systems and other changes are required and by when?
- the changes still to come - the broad 10% balanced portfolio exemption, how can we design a better FIF regime?
- interaction with other changes - what do the participation and exemption changes mean for FIF interests? What about other kinds of non-FIF foreign interests?

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Author(s)

Individual Session

Foreign investment fund changes

Author(s): Philip Barlin CTA
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Details

  • Published By: Philip Barlin CTA
  • Published On:22 Sep 2004
  • Took place at:The Radisson Hotel, Sydney

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