Proposed New Controlled Foreign Company Regime: Simpler and More Competitive with Significant Practical Implications

Sharkey, N.C.

Proposed New Controlled Foreign Company Regime: Simpler and More Competitive with Significant Practical Implications

Journal

Author

Sharkey, N.C.

Country

Australia

Published Date

20 June 2011

Issue

Bulletin for International Taxation 2011 (Volume 65), No. 7

DOI

https://doi.org/10.59403/1r8ndgy

Document

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In this article, the author reviews the February 2011 Exposure Draft on the new Australian controlled foreign company regime, highlighting where the law and policy are proposed to be changed and attempts to indentify the rationale for the changes and possible outcomes.

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Proposed New Controlled Foreign Company Regime: Simpler and More Competitive with Significant Practical Implications