Published on 08 Oct 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
The rules for structuring inbound and outbound investment for SMEs continue to change. This paper deals with the key international tax issues encountered by SMEs including:
- how to determine the right structure both here and there including:
- entry financing issues
- repatriation issues and your global tax rate
- branch vs company
- branch profit exemption
- foreign tax offsets - Division 770
- the impact of a bear market
- exit issues and Division 768-G.
Current at 20 November 2009
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