This paper covers the the typical tax and commercial issues that need to be addressed when Australian SME clients plan to expand offshore. It includes a detailed case study exploring expansion into China and the US which highlights the practical matters involved in guiding clients through this complex area. Topics covered include:
- start up - identifying issues for start up operations off-shore
- use of non-resident companies and trusts - choice of structure
- tips and traps for avoiding double taxation
- repatriation of profits back to Australia
- planning for exit strategies - selling off-shore business/entities.