• myGriffith
    • Staff portal
    • Contact Us⌄
      • Future student enquiries 1800 677 728
      • Current student enquiries 1800 154 055
      • International enquiries +61 7 3735 6425
      • General enquiries 07 3735 7111
      • Online enquiries
      • Staff phonebook
    View Item 
    •   Home
    • Griffith Research Online
    • Journal articles
    • View Item
    • Home
    • Griffith Research Online
    • Journal articles
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

  • All of Griffith Research Online
    • Communities & Collections
    • Authors
    • By Issue Date
    • Titles
  • This Collection
    • Authors
    • By Issue Date
    • Titles
  • Statistics

  • Most Popular Items
  • Statistics by Country
  • Most Popular Authors
  • Support

  • Contact us
  • FAQs
  • Admin login

  • Login
  • What the new CFC amendments mean for Australians structuring their investments into the United States of America through LLCs

    Thumbnail
    View/Open
    50860_1.pdf (1.412Mb)
    Author(s)
    Freudenberg, Brett
    Griffith University Author(s)
    Freudenberg, Brett D.
    Year published
    2008
    Metadata
    Show full item record
    Abstract
    Structuring an overseas business investment raises questions on whether branches or separate entities should be established. Recent amendments to Australians investing into the United States via LLCs provide an opportunity for Australians to circumvent the United States' classical tax system and Australia's own CFC rules. After providing an overview of LLCs, this article will consider how the recent Australian tax amendments affect investments via LLCs. While welcomed, various problems are highlighted which may present problems for Australians utilizing LLCs.Structuring an overseas business investment raises questions on whether branches or separate entities should be established. Recent amendments to Australians investing into the United States via LLCs provide an opportunity for Australians to circumvent the United States' classical tax system and Australia's own CFC rules. After providing an overview of LLCs, this article will consider how the recent Australian tax amendments affect investments via LLCs. While welcomed, various problems are highlighted which may present problems for Australians utilizing LLCs.
    View less >
    Journal Title
    Asia Pacific Tax Bulletin
    Volume
    14
    Issue
    3
    Publisher URI
    http://www.ibfd.org/portal/Product_aptb_combined.html
    Copyright Statement
    © 2008 International Bureau of Fiscal Documentation. The attached file is posted here with permission of the copyright owner for your personal use only. No further distribution permitted. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Accounting, Auditing and Accountability
    Law
    Publication URI
    http://hdl.handle.net/10072/22343
    Collection
    • Journal articles

    Footer

    Disclaimer

    • Privacy policy
    • Copyright matters
    • CRICOS Provider - 00233E

    Tagline

    • Gold Coast
    • Logan
    • Brisbane - Queensland, Australia
    First Peoples of Australia
    • Aboriginal
    • Torres Strait Islander