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Foreign investment funds guide 2008-09

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Chapter 2: Key concepts of the FIF measures

Sections within Chapter 2: Key concepts of the FIF measures

Last Modified: Monday, 7 September 2009

Table of contents
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Foreign investment funds guide 2009
Chapter 1: Introduction
Chapter 2: Key concepts of the FIF measures
Chapter 3: Exemptions
Chapter 4: Methods of FIF taxation
Calculation method using the CFC rules
Chapter 5: Foreign life assurance policies
Chapter 6: Avoiding double taxation
Chapter 7: Record keeping
Chapter 8: Taxation of non-resident trusts
Chapter 9: Consolidation (consolidated income tax treatment for groups of entities)
Appendices
Worksheets
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