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 Hutson, CTA, 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
22 January 2018
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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