Published on 20 Aug 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper considers the implications for SME clients dealing with a more mobile workforce, both inbound and outbound. It is designed to address some of the major structuring and taxation considerations that arise when your clients are dealing with the following issues:
- ??the importance of residency
- ??implications on permanent establishment
- ??employer issues and withholding taxes??
- employee remuneration planning.