shopping_cart

Your shopping cart is empty

International Tax Basics

Published on 02 May 2018 | Took place at Dexus Place, Sydney, NSW

This event covered the following topics:

  • outbound investment from Australia – what are the key areas to be aware of for corporate groups expanding overseas?
  • in-bound investment – the key issues to consider
  • international tax considerations for companies and individuals with globally mobile employees
  • the Ability of the ATO to access overseas information relevant to Australian tax determinations.

Get a 20% discount when you buy all the items from this event.

shopping_cart Add all items to cart - $228.01
Individual sessions

The ability of the ATO to access overseas information

Author(s):  Craig JACKSON,  Eric Cheung

This paper covers:

  • domestic access to information and documents
  • procedural impact of “onus of proof”
  • international exchange of information
  • how is this all working in practice?
Materials from this session:

Outbound investment from Australia – What are the key areas to be aware of for corporate groups expanding overseas?

Author(s):  Alisha Jina,  Olivia Matheou

This paper covers:

  • expanding overseas – initial considerations
  • permanent establishment
  • tax residency
  • funding the foreign subsidiary
  • controlled foreign companies.
Materials from this session:

Inbound investment - The key issues to consider

Author(s):  Stephen Peries

This paper covers:

  • company, trust and branch structures
  • residency test
  • debt equity funding and thin capitalisation
  • repatriation of profits and withholding taxes on payments offshore
  • transfer pricing, funding arrangements and key documentation requirements.
Materials from this session:

International tax considerations for companies with globally mobile employees

Author(s):  Terry Hoban,  Noelle Abella

This presentation covers:

  • determining Australian tax residency
  • tax considerations for mobile employees (inbound & outbound).
Materials from this session: