Published on 15 Oct 20
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- corporate residency case law and ATO guidance
- proposals for changes to corporate residency rules considered by the Board of Taxation
- implications for residency from COVID-related travel restrictions
- interaction of residence with double taxation treaties and implications of the Multilateral Instrument
- consequences of potential dual residence or migration of companies as a result of the corporate residency rules
- insight into the challenges facing foreign incorporated companies today
- options to manage tax risks and governance implications.
Dr Julianne Jaques QC, CTA, is a barrister at the Victorian Bar specialising in taxation law. She has particular expertise in disputes involving complex commercial transactions and has appeared in many significant cases including Bywater and Sharpcan in the High Court. Prior to joining the Bar, Julianne spent 10 years in private practice with a major law firm and a major accounting firm. She was also senior tax adviser to the Federal Assistant Treasurer during the introduction of GST and business tax reform.
- Current at
12 March 2021