Double Tax on U.S sourced Capital Gains
The ATO have successfully argued in the Federal Court of Australia in the case of Burton v Commissioner of Taxation [2019] FCAFC 141... Read more
Subpart F Income
What is Subpart F Income? It relates to international tax and is income earned within a Controlled Foreign Corporation (CFC) that will be... Read more
Subpart F Income: The Briefer
As mentioned in the previous blog, So You Own a CFC, What Now?, we introduced the fact that controlled foreign corporations must pay... Read more
What does ‘two-up’ have in common with selling Australian real estate while living in the US?
I am often asked how can a capital gain associated with your main residence that is tax-free in Australia be taxable in the... Read more
So You Own a CFC, What Now?
In our whitepaper, The Expansion of “United States” Taxpayers: How the TCJA Drags Unassuming Foreign Companies and Individuals under its Scope, we analyze... Read more
Stage Five Clinger: How the TCJA Latches onto Unassuming Foreign Persons through Constructive Ownership
In our whitepaper, The Expansion of “United States” Taxpayers: How the TCJA Drags Unassuming Foreign Companies and Individuals under its Scope, we discuss... Read more



