Important: Reset your password We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
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.
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 2008Current at 03 November 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
To reset your password, click on 'Reset password' below.