Published on 06 May 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Over the last year there have been a number of significant changes to the international tax provisions. This paper is aimed at those who have an Australian base with clients overseas and wish to build on their knowledge of the tax changes. The paper includes a case study to demonstrate the practical issues. In particular, it focusses on:
- setting up your structure
- bringing profits home
- selling shares in an overseas company v selling assets
- pricing of your goods or services
- debt or equity financing?