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ondemand_video Future trends, increased transparency and what it means for MNC businesses video

09 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 National Transfer Pricing Conference

This video covers:

  • Recent trends in Europe leading towards mandatory public disclosure of tax information
  • Using some example case studies, how Australian outbound MNCs can be impacted by these rules even though the same rules don’t (yet) apply in Australia
  • Whether publishing more information solves (or exacerbates) the issue of trust; and
  • Where will it end?

ondemand_video How does transfer pricing affect customs duty and the amount of indirect taxes paid? video

09 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 National Transfer Pricing Conference

This video covers:

  • The impacts of transfer pricing policies on customs duty and indirect taxes paid in the current environment, including practical examples of the impact of the changes in the global tariff landscape
  • The relevance of trying to align the TP pricing to the customs duty assessment
  • Implications of the potential disconnect between the customs valuation method and the transfer pricing method applied, and in particular, the potential custom duty impacts when using a transfer pricing method that measures the arm’s length result on an aggregate basis (TNMM or APAs)
  • The importance of considering year-end TP adjustments and whether they are made within the parameters stated in the customs valuation
  • Practical examples of transactions that should be considered/reviewed.

ondemand_video BEPS 2.0: Update on Pillar 1 video

09 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 National Transfer Pricing Conference

This video covers issues associated with ‘Pillar 1’ of the BEPS 2.0 agenda and will revisit the fundamental components of Pillar 1 in light of the most recent developments arising from the July 2021 meeting of the G20 Finance Ministers.

ondemand_video Expanded definition of SGE video

09 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 National Transfer Pricing Conference

This video covers:

  • Discuss why it’s critical for every taxpayer to know whether they are a SGE
  • Examine the revised definition of SGE and how it may impact your business
  • Introduce the concept of Country-by-Country reporting entity (CBCrE)
  • Work through SGE and CBCrE case studies; and
  • Look in detail at what it means to be an SGE and CBCrE and how that is likely to change a taxpayer’s compliance cycle.

ondemand_video I’ve set up a trust – now what? Day to day considerations video

08 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 Trust Intensive Series

This video covers:

  • When should we change the trustee having regards to asset protection, land tax and other issues?
  • How should a trust be operated, and what are the key terms?
  • What record keeping and reporting responsibilities does the trustee have?
  • Does the trust need a bank account?
  • What are the trustee’s responsibilities? How extensive are “fiduciary duties” and when does the prohibition on fettering discretions apply?
  • Do beneficiaries automatically have a right to trust records, and what notifications should be provided each year?
  • Casual trust arrangements – does a trust need a deed? What happens if there isn’t one?
  • Trust checklist: addressing distributions to corporate beneficiaries, TFN reporting and family trust elections, unit trusts and CGT event E4.

ondemand_video Tips and traps: Duty exemptions and concessions for trusts video

08 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 Trust Intensive Series

This video covers:

  • Declaration of trust
  • Change of trustee
  • Transfer of trust assets to a beneficiary
  • Concessions and exemptions for superannuation funds
  • Transfer of shares in trustee company.

ondemand_video Trusts and beneficiaries – residency matters video

08 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 Trust Intensive Series

This video covers:

  • How to determine the residency of a Trust
  • Proposed changes to rules for determining residency of a Trust
  • The tax implications of distributing income/capital to non-resident beneficiaries
  • The tax issues to be considered when a resident beneficiaries receive distributions from non-resident Trusts (s99B).

ondemand_video Trust distributions video

08 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 Trust Intensive Series

This video covers:

  • Determining the distributable income of a trust and the role of the trust deed
  • Reclassification of income and implications of reassessments
  • Streaming of income and capital gains
  • Ever-present s100A 100A reimbursement agreement issues.

ondemand_video Winding up a trust structure – what happens next? video

08 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 Trust Intensive Series

This video covers:

  • The process of vesting a trust
  • What happens to the assets of the trust
  • Recent case law including McGowan & Valentini
  • What happens if the vesting date has passed?
  • Jurisdiction of the Trust.

ondemand_video Transitioning for changes in control. It’s simple, isn’t it? video

08 Sep 2021 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Presented at: 2021 Trust Intensive Series

This video summary of the legal issues and the practical implications to consider when readying a trust for future changes.