Potential Failure of the Australian CFC Rules in the Digital Economy

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Potential Failure of the Australian CFC Rules in the Digital Economy

The controlled foreign company (CFC) regime operates to overcome the situation where resident investors defer or avoid paying tax on their foreign sourced income by retaining profits within their controlled companies abroad. However, its prescriptive approach is concerning as we enter the digital er...

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Bibliographic Details
Main Author:	Allen, Christina
Format:	Journal Article
Published:	Thomson Reuters 2018
Online Access:	http://hdl.handle.net/20.500.11937/84393

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