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Outbound structuring for SMEs paper

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Published on 10 Oct 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

Note: This paper was delivered at both the Victorian and Tasmanian Conventions in 2008 (9-11 October and 17-18 October respectively).

Overseas expansion can be a potential gold rush for growing SMEs and their compliance costs. This paper provides an in depth review of key outbound structuring issues including:

  • whether an offshore entity/branch is required
  • common foreign tax issues to be aware of
  • whether your offshore structure is actually an Australian resident
  • non-resident company/trust/branch compared
  • taxation of profits upon repatriation to different types of Australian structures - effective tax rates for ultimate owners
  • worked examples to illustrate how these issues apply in practice.

Author profile

Denise Honey CTA
Denise Honey, CTA leads the International Tax Group at Pitcher Partners. She has many years of experience providing international tax, structuring and tax controversy advice to corporate and trust groups and their key stakeholders. Denise is an Accredited Tax Law Specialist with the Law Institute of Victoria, participates on a number of consultation forums and is a regular presenter at the Institute’s events. - Current at 06 December 2023
Click here to expand/collapse more articles by Denise HONEY.

 

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