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Tax residency and central management & control presentation

Published on 28 Nov 18 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • concept of residency
  • central management & control journey
  • Commissioners response – TR 2018/5 & PCG 2018/D3
  • practical considerations.

Author profile

Harold Payne ATI
Harold Payne, ATI, is a Tax Director in the Perth office of PwC. Harold has over 35 years tax consulting experience, specialising in corporate and international tax. During this time Harold has advised a range of clients, particularly in relation to the tax aspects associated with their global operations. - Current at 13 September 2018
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Tax residency and central management & control

Author(s):  Harold Payne

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