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Outbound investment issues 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 27 May 21 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • Tax residency for foreign subsidiaries
  • Controlled foreign company (CFC) rules
  • Repatriation – taxation of dividends, conduit foreign income, withholding taxes
  • Foreign hybrid and anti-hybrid rules
  • Disposal – active foreign business assets percentage (AFBAP).

Author profile

Paul Mills
Paul Mills worked in the PwC corporate tax practice for 20 years, for the main part focusing on mining and energy clients. In his last seven years at PwC, Paul ran the national tax education program, which has allowed the development of technical expertise in a broad range of corporate tax matters. Paul is now operating a tax consulting business of his own, PBM Tax Pty Ltd. - Current at 18 January 2024
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This was presented at 2021 Queensland Tax Forum .

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

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Intangibles in the spotlight - Cross border tax issues

Author(s):  Tim Heberden,  Jacques Van Rhyn

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Trusts – 100A reimbursement agreements; identifying and reducing taxpayer risks

Author(s):  Mark WEST

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Hybrids – Lessons learnt and responses

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Transparency when dealing with the ATO

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Topical issues affecting cross-border capital management

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GST assurance reviews

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Reflections on COVID relief measures

Author(s):  Alison Feather,  Katrina Piva

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Recruiting and retaining top talent

Author(s):  Aaron Dahl,  Melinda Peters

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Managing uncertainty in a transparent environment

Author(s):  Andrew Jones

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Corporate M&A in a post-pandemic world

Author(s):  Nicholas Allen-Waters,  Evan Last

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What happens where the intended use of property changes?

Author(s):  Sian Sinclair

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Cases update – staying informed

Author(s):  Emily Falcke,  Chris Stewart,  Lauren Markopoulos,  Anthony Martin

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Outbound investment issues

Author(s):  Paul Mills

Materials from this session:

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