Published on 10 May 13
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation focuses on the practical impact and application of Australia’s Tax Treaty network, as it applies to both Australian businesses operating offshore and foreign businesses operating in Australia.
Topics covered include:
- the fundamentals of Tax Treaties, including their purpose, effect and interpretation
- core concepts, eg residence, permanent establishments, business profits, withholding taxes etc
- their interaction with Australian domestic tax law
- some practical examples and issue involving the application of Treaties.
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