Published on 01 Jun 10
by "THE TAX SPECIALIST" JOURNAL ARTICLE
As the pace of globalisation continues to accelerate, Australian businesses are being increasingly challenged by the question of whether the migration of their business should be a key strategic imperative. Australia’s neighbours in the Asia Pacific have endeavoured to distinguish themselves as prominent locations for foreign investment via different avenues, including tax-effective incentivisation. Tax is a cost of business regardless of jurisdiction; consequently, decisions to relocate offshore should mandate an investigation into the various incentives on offer and most importantly, a proper evaluation of the business model as a whole.
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