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 CTA
Denise is an international tax Partner/Executive Director with Pitcher Partners. She has many years of experience providing tax and structuring advice to corporate and trust groups and their key stakeholders. Denise also helps such taxpayers deal with internationally focused ATO reviews. Denise is an Accredited Tax Law Specialist with the Law Institute of Victoria, a member of the Transfer Pricing Working Group, a member of The Tax Institute’s International Tax Subcommittee and a regular presenter at The Institute’s events. Current at 29 July 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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