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Extensions, inclusions and attribution presentation

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Published on 22 Jul 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • controlled foreign companies
  • foreign investment funds
  • transferor trusts
  • participation exemption for non-portfolio dividends and capital gains.

Author profile

James Eaton CTA
James Eaton, CTA is an Account Director in the Global Business Tax Advisory group at Deloitte. He has extensive experience advising foreign companies investing into Australia and Australian companies investing offshore. James has been involved in the preparation of a number of submissions involving international tax matters including the proposed reform of the Controlled Foreign Company provisions and, more recently, the proposed introduction of the Diverted Profits Tax. - Current at 21 October 2016
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This was presented at An Introduction to Australia's International Taxation System .

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Individual sessions

Who is a resident of Australia?

Author(s):  Sanjay WAVDE

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How is source determined?

Author(s):  John BALAZS

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Extensions, inclusions and attribution

Author(s):  James EATON

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Anti profit shifting measures

Author(s):  Garvin ADAIR,  Zubair BANGASH

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Australia’s double tax agreements

Author(s):  Robert DEUTSCH

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International withholding taxes

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Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

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