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“There’s no place like home” – but where is it for tax purposes?

Taxation in Australia | 1 Aug 08
 
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Published on 01 Aug 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Many countries seek to tax residents on their worldwide income and non-residents on income sourced therein. However, given today’s globally mobile capital and labour flows, it is important to know where the boundaries of residence lie for both individuals and companies, how differing definitions of residence create conflicts, and how effectively and appropriately international tax rules currently deal with these conflicts.

Author profile

Roisin Arkwright CTA
Roisin is a Principal with Deloitte. August 2020: Employment history: Mar 2018 – present Principal, Government Innovation & Investment Incentives, Deloitte Sydney Jan 2015 – Mar 2018 Principal, Tax Insights & Policy, Deloitte Sydney Aug 2011 – Dec 2014 Principal, R&D Tax and Incentives Group, Deloitte Sydney Jan 2005 – Aug 2011 Director, Australian Tax Centre, KPMG Sydney Oct 2003 – Dec 2004 Senior Manager, Australian Tax Centre, KPMG Sydney Dec 2002 – Apr 2003 Senior Manager, KPMG European Tax Centre Jun 2000 – Oct 2002 Manager / Senior Manager, KPMG Sydney Sep 1992 – Apr 2000 Tax Consultant / Manager, KPMG London Academic history: • Master of Taxation, UNSW, 2009 (Distinction) • TTI Chartered Tax Adviser / FTIA, admitted 2004 • Former member of the ICAA Tax Module Advisory Committee • Chartered Institute of Taxation (UK CTA/ATII) examinations 1994, admitted 1995 • Association of Taxation Technicians (ATT) examinations, 1993 (Distinction) • MCIPD - Chartered Institute of Personnel & Development (UK), admitted 1991 • M.Sc. Master of Management Science, University of Manchester, 1991 (Distinction) • BA (Hons) Economics & Industrial Relations, University of Leeds, 1990 (Upper Second Class Honours) - Current at 20 August 2020
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