Australia - Impact of Investment Manager Regime on Foreign Funds
- A. Joseph
- Derivatives & Financial Instruments, 2012 (Volume 14), No 6
- 5 November 2012
The author considers the recently passed Investment Manager Regime, which concerns the taxation of certain foreign funds with investment income or losses which are treated as being attributable to a permanent establishment in Australia solely because of the foreign fund’s use of the services of Australian-based agents, managers or service providers.