shopping_cart

Your shopping cart is empty

Foreign hybrids - Beware of the thorns

Member Price: $35.00
Non Member Price: $45.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 01 Aug 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

It has now been two years since the foreign hybrid rules were enacted. As Australian foreign investment has expanded and different investment structures have proliferated, a number of issues have been identified with the rules. This paper provides an overview of the rules and discusses some of the issues that arise.

Author profiles

Mark Hadassin CTA
Mark Hadassin, CTA, is a partner in the Deloitte International Tax Group in Australia specialising in international tax and infrastructure investment. Mark has over 20 years' experience providing advice to major Australian and foreign corporates on domestic and international tax issues. Prior to joining Deloitte in January 2010, Mark spent 2 ½ years as Global Head of Tax at the Babcock & Brown group where he had responsibility for all the group's tax matters. - Current at 03 February 2023
Click here to expand/collapse more articles by Mark HADASSIN.
Sarah Saville
Click here to expand/collapse more articles by Sarah Saville.

 

Copyright Statement