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International withholding taxes presentation
Published on 29 Sep 11 by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- liability for withholding tax - Dividends, interest and royalties
- consequences of failure to withhold
- miscellaneous issues
- collection of withholding tax - Dividends, interest and royalties.
Author profiles
Peter Stinson CTA
Peter is an Executive Director in the International Tax Services division of Ernst & Young’s Sydney office and has over 20 years experience in income tax and revenue related areas including an international secondment. In recent years Peter has been involved in advising domestic and international clients on a broad range of inbound and outbound tax issues. - Current at 28 June 2011Paul Korganow
Paul Korganow, ATI, is the ATO Assistant Commissioner for the International Tax Structuring/BEPS Practice, Public Groups and International. Paul leads an International Tax Structuring team based in Melbourne and Sydney. He is also involved in strategy development and contribution to domestic and multilateral law reform around BEPS. Paul is the ATO Project Lead for BEPS Action 2, the Australian ATO representative at OECD Working Party 11 and represented the ATO on the Board of Taxation Working Group looking at the domestic implementation of the OECD Anti-Hybrid Rules. Paul was previously a Partner at two Big 4 firms in their International Tax and M&A groups.
- Current at
16 February 2018
This was presented at An Introduction to Australia's Taxation System .
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Individual sessions
How is source determined?
Author(s): Cory HILLIER, Kai-Chen CHANGMaterials from this session:
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Who is a resident of Australia?
Author(s): Jerome TSE, Sylvester UrbanMaterials from this session:
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Profit shifting
Author(s): Philip BenderMaterials from this session:
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International withholding taxes
Author(s): Peter B STINSON, Paul KORGANOWMaterials from this session:
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