The recently enacted changes to thin capitalisation, foreign dividends and the foreign residents CGT regime are part of the Government's ongoing response to Base Erosion and Profit Shifting by multinationals. This event went through the new law, examined strategies responding to the new rules including the implications of de-gearing the Australian operations and considered the likely practical implications.
Worldwide gearing test
Author(s):
Claudio Cimetta
Materials from this
session:
Thin capitalisation and foreign resident CGT changes
Author(s):
Peter Janetzki
Materials from this
session:
Australia's new participation exemption (768-A)
Author(s):
Peter Collins
Materials from this
session:
Details
- Published On:26 Nov 2014
- Took place at:Oaks on Collins, Melbourne
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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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2014
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