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Foreign Tax Credits
Published on 27 Feb 04 by 4TH WORLD TAX CONFERENCE
This paper covers the following topics:
- relevance in current Australian tax system
- foreign tax credits and controlled foreign companies rules
- foreign tax credits and underlying tax relief
- interface with double taxation agreements.
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Author profile
Prof Bob Deutsch
Bob is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 04 March 2020
This was presented at 4TH WORLD TAX CONFERENCE 2004 .
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Individual sessions
World Trends in Tax Policy
Author(s): Howell H ZEEMaterials from this session:
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Controlled Foreign Companies Legislation
Author(s): Brian J ARNOLDMaterials from this session:
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Value Added Tax/Goods and Services Tax
Author(s): Roderick CORDARAMaterials from this session:
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Investment Issues and Tax Opportunities - Eastern Europe
Author(s): Paul BARNESMaterials from this session:
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Investment Issues and Tax Opportunities - Australia
Author(s): Alf CAPITOMaterials from this session:
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Investment Issues and Tax Opportunities - South America
Author(s): John A MCLEESMaterials from this session:
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Investment Issues and Tax Opportunities - South East Asia
Author(s): Warrick CLEINEMaterials from this session:
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Investment Issues and Tax Opportunities - China
Author(s): Daniel CHANMaterials from this session:
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Investment Issues and Tax Opportunities - South Africa
Author(s): Colin WOLFSOHNMaterials from this session:
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Role of Courts in Interpreting Double Taxation Agreements
Author(s): Justice D Graham HILLMaterials from this session:
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Recent Canadian Developments in Transfer Pricing
Author(s): Edwin G KROFTMaterials from this session:
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Transfer Pricing - EU and UK Developments
Author(s): Tim AMBROSEMaterials from this session:
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Transfer Pricing - Recent Developments in Australia
Author(s): David RUSSELLMaterials from this session:
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Countering International Tax Avoidance
Author(s): Malcolm GAMMIEMaterials from this session:
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Planning for Retiring Abroad - Europe
Author(s): Greg HOLLINGSWORTHMaterials from this session:
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A Practical Look at E-Commerce and Source Rules
Author(s): Bill CANNONMaterials from this session:
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Foreign Tax Credits
Author(s): Robert DEUTSCHMaterials from this session:
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International Taxation of the Financial Sector
Author(s): John CULLINANEMaterials from this session:
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Overview of Australian Tax Reform
Author(s): Dr Michael DIRKISMaterials from this session:
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Restrictions on the Role of International Tax Advisers
Author(s): Anthony P MOLLOYMaterials from this session:
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Cross Border Property Investment
Author(s): Adrian CRAWFORDMaterials from this session:
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Australian Inbound Property Investment
Author(s): Peter MADDENMaterials from this session:
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