Foreign investment funds

Valuing an interest in a foreign life policy: exemption for interest of less than $50,000

Entity classification of an investment fund created and operating under the German Investment Company Act

Income tax: does a 'permitted purpose' under subsection 215-10(2) of the Income Tax Assessment Act 1997 include making equity investments in a foreign entity (including a foreign subsidiary) by an Australian authorised deposit-taking institution (ADI) through a permanent establishment out of funds raised by the permanent establishment from the issue of non-share equity interests that meet the conditions of subsection 215-10(1)?

Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to a scheme designed to convert otherwise assessable interest income into non-assessable non-exempt dividends?

Income tax: whether the holding of pre-emptive rights, call options and put options constitute a contingent entitlement to acquire for controlled foreign company (CFC) purposes