As our clients expand overseas, they cross a number of thresholds that can affect the tax profile of the business and its owners. This paper discusses these thresholds and how they may apply. Topics covered include:
taxing rights of foreign countries
Australian taxation of foreign income
characteristics of income flows
impact on shareholders
controlled foreign companies
CGT on sale of foreign operations
foreign investment funds.
Alistair is a Partner in
the Corporate Tax Group of PwC in
Adelaide. He provides taxation advice
and support for corporate clients across
areas such as mergers and acquisitions,
tax due diligence, capital gains tax,
cross-border transactions, international
tax structuring, funding decisions
and repatriation of profits. Alistair is
a member of The Tax Institute’s SA
State Council and speaks regularly for
professional bodies in relation to tax.
- Current at
06 November 2019
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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