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
disposals and participation exemption.
Tim Hands CTA
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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