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Where are we, how did we get here and where are we going? prsentation

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Non Member Price: $15.00

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Published on 05 Aug 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • set tone for the day – “it’s about the context”:
    • recent history, i.e. since 2001
    • current issues and developments
    • crystal ball gazing
  • not designed to analyse issues:
    • role of following presentations
  • focus on developments for corporates:
    • other fundamental changes for individuals, eg section 23AG, temporary residents etc
  • fundamental premise of international tax:
    • outbound – profits/gains from conduct of active foreign business with third parties not subject to Australian tax on:
      • derivation (CFC rules and section 23AH)
      • repatriation (section’s 23AJ and 23AH)
      • exit (AFBAP and section 23AH)
      • distribution to non-residents (CFI)
  • inbound – ensure an “appropriate” Australian sourced profits/gains subject to Australian tax:
    • transfer pricing
    • treaty model
    • capital gains on taxable Australian property.

Author profile

Mathew Chamberlain CTA
Mathew Chamberlain, CTA, is a partner at EY and leads the Perth International Tax Services team. A legal practitioner admitted in WA and NSW, he has more than 32 years’ experience in international tax, focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa. Mathew specialises in international tax reform, foreign investment into Australia and outbound investment from Australia. A long-time member of The Tax Institute, Mathew has presented at numerous national and state conventions on international tax issues and has also lectured on tax law at UWA and Curtin. Mathew has also led and participated in a number of government and ATO initiatives, working groups etc. on international tax law and policy issues affecting Australian inbound and outbound investment, including most recently submissions to and liaisons with government on corporate tax residency, the new thin capitalisation and debt deduction creation rules and the treatment of taxpayers in the oil and gas services and shipping industries. - Current at 01 November 2024
Click here to expand/collapse more articles by Mathew CHAMBERLAIN.

 

This was presented at International Tax Day .

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

Individual sessions

Where are we, how did we get here and where are we going?

Author(s):  Mathew CHAMBERLAIN

Materials from this session:

BEPS: The future of Australian and international taxation or the end of the corporate income tax?

Author(s):  Richard J VANN

Materials from this session:

Government reforms to Australia’s international tax system

Author(s):  Michael BONA,  Peter COLLINS,  Nick Moore ,  Pratheeb Jeyaratnarajah

Materials from this session:

Self-assessment update: Draft transfer pricing documentation, penalties & reconstruction guidance from the ATO

Author(s):  Janelle Sadri

Materials from this session:

Further details about this event:

 

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