Published on 17 Oct 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This practical paper provides a roadmap for such investments and considers a range of issues, including:
- understanding, and where possible, obtaining fiscal certainty in country
- maximising the funding of operations
- considering potential structuring issues, including cash and profit repatriation, exit strategies, use of interposed entities and management service companies
- designing and implementing structures for related party transactions, including supply chain, management fees and loans.
The paper concludes with tips for Australian resource companies looking to invest overseas.
Current at 03 August 2011
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