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Australia: Changing tax consequences when using Foreign Trusts

www.kwm.com/en/au/knowledge/insights/changing-consequences-using-foreign-trusts-20180205 www.cgw.com.au/publication/capital-distributions-from-foreign-trusts-how-do-i-prove-theyre-not-taxable/ It Depends – Capital distributions from foreign trusts See also: Podcast: TaxLand with Fletch and Sarah – Capital distributions from foreign trusts: when are these taxed by section 99B? 0
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Australia: Implementation of the OECD hybrid mismatch rules

www.dlapiper.com/en/australia/insights/publications/2017/12/australian-government-releases-hybrid-mismatch-rules/ www.ato.gov.au/General/New-legislation/In-detail/Other-topics/International/Implementation-of-the-OECD-hybrid-mismatch-rules/ Update: www.kwm.com/en/au/knowledge/insights/imported-hybrid-mismatch-rule-20210423 0
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Australia: ATO releases practical guidance on fixed trusts

Click to access taxtalk-alert-ato-releases-practical-guidance-on-fixed-trusts.pdf www.codea.com.au/publication/australian-tax-office-provides-clarification-fixed-trusts/ www.taxathand.com/article/7504/Australia/2017/ATO-issues-guidance-on-determining-what-is-a-fixed-trust www.ato.gov.au/law/view/document?docid=COG/PCG201616/NAT/ATO/00001 See also: It Depends – What’s the difference between unit trusts and fixed trusts? 0
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