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  International tax & business 2013

Now that we're global - managing taxation of international profits

Source: QLD

Published Date: 17 Sep 2013

 

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This paper examines Australia’s CFC regime and profit repatriation in more detail, including:

  • overview of Australian CFC regime
  • common traps including tainted services and tainted sales income
  • proposed reforms to the CFC regime
  • foreign withholding taxes on profit repatriation – does this result in tax leakage?
  • overview of conduit foreign income and impact on resident and non-resident investors.
Author(s)

Individual Session

Now that we're global - managing taxation of international profits

Author(s): Muhunthan Kanagaratnam CTA
Materials from this session:

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