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Corporate tax residency review: Principles, interpretation and reform paper

Published on 11 Mar 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the 2018 ruling and practical compliance guideline
  • Board of Taxation (episode 2)
  • the flow on effects of TR 2018/5
  • solution – how should this issue be addressed?

Author profiles

Kristen Deards SC
Photo of author, Kristen DEARDS Kristen appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. - Current at 16 November 2021
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James Macky CTA
James is a Partner with KPMG, and has been advising on corporate and international tax for over 20 years. In recent years, James has worked with clients in the finance, manufacturing, entertainment and natural resources sectors to manage their tax obligations in relation to international tax matters as they relate to acquisitions, divestments, permanent establishment, withholding tax and on-going residency issues. James is a regular presenter for the Tax Institute and other industry tax bodies. - Current at 23 October 2019
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This was presented at The Tax Summit .

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