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.
Current at 20 August 2013
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