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Outbound structuring for SMEs paper

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
Denise Honey FTIA is a Partner in the Tax Consulting Division of Pitcher Partners. A regular Taxation Institute of Australia presenter, her practice focus is on international taxation issues affecting closely held groups.
Current at 9 October 2008 Current at 03 November 2008 Click here to expand/collapse more articles by Denise HONEY.
 

 

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