The Resource Back to the future : attribution of futures contracts gains under Australia's CFC regime

Back to the future : attribution of futures contracts gains under Australia's CFC regime

Label
Back to the future : attribution of futures contracts gains under Australia's CFC regime
Title
Back to the future : attribution of futures contracts gains under Australia's CFC regime
Creator
Subject
Language
eng
Summary
This paper examines one particular facet of the controlled foreign company (CFC) regime, namely gains derived by a CFC from fulfilling obligations under or settling a forward or futures contract. There is an issue as to whether such gains should be taxed on an accruals basis in Australia under the CFC provisions. In particular, this paper examines whether a gain of this sort derived by a CFC resident in an unlisted country forms part of that CFC's tainted income
Citation source
In: The tax specialist. - Sydney. - Vol. 9 (2006),
http://library.link/vocab/creatorName
Bender, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • allocation of income
  • futures contract
  • CFC
Label
Back to the future : attribution of futures contracts gains under Australia's CFC regime
Instantiates
Publication
Label
Back to the future : attribution of futures contracts gains under Australia's CFC regime
Publication

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