International tax & business 2012

Outbound investment - exit strategies

Source: Victoria

Published Date: 30 Aug 2012

 

This presentation covers the following in regard to outbound investment:

  • How does the participation exemption work in practice?
  • Book value or market value method – which is best?
  • Why do active businesses sometimes fail the active asset test?
  • What if there are foreign hybrids in the structure?
  • What happens when a CFC sells a foreign subsidiary?
  • How is a sale of assets or sale of a branch treated?
  • What foreign taxes do I need to be aware of?
  • What is the impact on funding and thin capitalisation?

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

  • Published By: Claudio Cimetta
  • Published On:30 Aug 2012
  • Took place at:RACV Club, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

International tax & business 2012

Share this page