shopping_cart

Your shopping cart is empty

The new CGT rules for shares in active foreign companies seminar paper

Member Price: $57.00
Non Member Price: $75.00

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 03 Jun 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:
- background and policy
- the general principles to qualify for the concession
- active business assets - what is excluded?
- valuation methods - market value vs book value - which should you choose?
- impact of accounting
- practical issues relating to active business asset percentage
- multi tier corporate structures
- consolidated foreign accounts
- what this means for business.

Author profile

Cameron Rider
Photo of author, Cameron RIDER Cameron Rider, FTI, is a Special Counsel at Greenwoods & Herbert Smith Freehills practising in corporate and international tax. He was a professor, and still teaches, at the Law School at the University of Melbourne. - Current at 05 May 2018
Click here to expand/collapse more articles by Cameron RIDER.

 

This was presented at The New International Tax Regime .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The New Foreign Source Income Regime: Dawn of a New Era

Author(s):  Jason CHANG

Materials from this session:

The new CGT rules for shares in active foreign companies

Author(s):  Cameron RIDER

Materials from this session:

New International Tax Arrangements Bill 2003

Author(s):  Marco FELTRIN

Materials from this session:

Further details about this event:

 

Copyright Statement