International tax & business Estate planning Succession

International tax and estate planning

Source: Taxation In Australia Journal Article

Published Date: 1 Jul 2018


Increases in globalisation, trade and technology have meant that it is now common for Australians to have assets and business interests in multiple jurisdictions and to be based overseas for extended periods of time, making them non-residents for tax purposes. Due to the nature of international law, potential conflicts of laws, different taxation rules in each country and (in some instances) double tax agreements, it is generally no longer possible for one adviser to provide holistic advice in relation to all aspects of international estate planning. Given the complexity in the laws in different jurisdictions, best practice is generally achieved by advisers developing a methodical, checklist-based approach and engaging with specialist foreign advisers to advise on specific aspects of an international or cross-border estate plan.

advise on specifi c aspects of an international or cross-border estate plan.

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International tax & business Estate planning Succession 2018

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