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Australian taxation issues for outbound resources companies paper

Published on 15 Oct 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • base erosion and profit shifting (BEPS) – setting the scene
  • thin capitalisation for outbound investors
  • dividend participation exemption 
  • controlled foreign companies and Section 25-90
  • practical considerations.

Author profiles:

Matt Palmer
Matt is a Consultant with PwC.
Current at 1 September 2014

 
Sara Mattsson
Sara is a Director in PwC’s Perth Corporate Tax team specialising in oil and gas and international tax. Sara has over 12 years tax experience and has spent time working in professional services firms in London, Bangkok and Melbourne. Prior to joining PwC, Sara was the Australian Tax Manager of an Asian multinational oil and gas company where she was responsible for all taxes related to the Australian group including evaluation of potential investments into Australia. Sara’s client base includes multinationals investing into the Australian resources sector as well as Australian outbound corporates. Sara’s international tax experience has included advising clients on significant inbound and outbound acquisitions and divestments, including funding structures. Sara also has significant experience advising clients on resources-specific tax issues including Petroleum Resource Rent Tax (PRRT) and exploration/first-use. Current at 07 October 2014

Stuart Landsberg FTI
Stuart is a partner specialising in international tax and the energy and resources industry. He has over 10 years experience focusing on the resources industry, including three years in PwC’s Sydney office advising clients on the tax implications of inbound and outbound investment. Stuart is a member of the firm’s Australian international tax and energy and resources focus groups and regularly contributes to the firm’s thought leadership in both areas. Current at 11 April 2016 Click here to expand/collapse more articles by Stuart Landsberg.

Scott Reid
Scott is a Senior Consultant with PwC.
Current at 1 September 2014

This was presented at 2014 National Resources Tax Conference.

Get a 20% discount when you buy all the items from this event.

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