Published on 17 Sep 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper is a checklist of critical issues to address when planning your overseas business expansion. It covers:
- local entity types – understand them
- importance of tax residency rules
- nature of income and the importance of source
- CFCs and attribution rules
- dividend exemptions
- disposals and participation exemption.
Tim is a partner in the Taxation Services division at Grant Thornton. Tim has over 15 years specialising in corporate and international taxation within professional services and commercial roles. He has spent several years managing an overseas tax desk and is well versed on dealing with international and cross border tax issues.
- Current at
24 November 2014