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 EY and leads their Perth International Tax group. A legal practitioner admitted in WA and NSW, he has more than 27 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, foreign investment into Australia and outbound investment from Australia. A long-time member of The Tax Institute, Mathew has presented at numerous national and state conventions on international tax issues and has also lectured on tax law at the University of Western Australia and Curtin University. Mathew has led and participated in a number of government and ATO initiatives, working groups etc. on international tax law and policy issues affecting Australian inbound and outbound investment, including through the development of professional body and EY submissions on tax residency.
- Current at
30 November 2020