1.简化外国受控公司法规; 2.订立税收协定的政策更倾向“属人原则”; 3.免征该国公司及其CFC部分资本利得税,尤其免征来自外国公司有关积极经营业务的、非证券利权销售的利得; 4.改善对外国投资基金(FIF)的规定,以保证澳大利亚投资于离岸地区的基金能降低税收遵从成本; 1. Simplify the laws and regulations of foreign controlled companies; 2. The policy of entering into tax treaties favors “personal principles”; 3. Exemption of part of the capital gains tax on companies and their CFCs in the country and, in particular, exemption from foreign companies’ , Gains from the sale of non-securities interests; 4. Improvement of the provisions of the Foreign Investment Fund (FIF) to ensure that Australia’s investments in offshore funds reduce the costs of compliance with the tax;