Corporate tax 2021

Corporate residency issues in light of COVID-19

Source: Victoria

Published Date: 13 Jan 2021


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This podcast 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.

Individual Session


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Corporate tax 2021

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