Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  International tax & business 2012

Workshop 4 case studies and answers: International

Source: National

Published Date: 25 Oct 2012

 

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

Subscribe Now

Already a Subscriber? Login now

This workshop covered current technical issues raised by international tax measures (outside of the accruals regimes).

The case studies consider:

  • specific limitations on finance deductions (ie ss 25-85 and 25-90, and TOFA equivalent and thin capitalisation)
  • claiming FITO – allowable taxes and calculation of offset
  • Division 855 – the application of the division
  • foreign company share disposals – determining the active asset exemption
  • CFI – what are the issues associated with determining and declaring a CFI amount?
Author(s)
Download

Details

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