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.
Mathew is a Partner at Ernst and Young and leads the International Tax group for Perth. He is a legal practitioner with over 22 years' experience in international tax focusing on the large multinational and corporate environments across Australia, the US, Europe, Asia-Pacific and Africa. Mathew specialises in international tax reform and foreign investment inbound and outbound from Australia. He is a frequent presenter with The Tax Institute and has spoken at both the National and State Conventions on international tax. He is also the WA representative on the Institutes International Tax subcommittee. In addition, Mathew is a seasoned lecturer in tax law at the University of Western Australia and Curtin University, at both postgraduate and undergraduate level.
- Current at
08 October 2015