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101812
Individual Podcasts

Determining the Tax Residency of a Company: Not as Simple as You Think

The tax legislation definition of when a company is a resident is neatly packaged up into one easy to read sentence. If only applying the residency test for a company in practice was always that simple. This session explores why determining a company’s tax residency can create hea

Date/Time

About the Podcast

The tax legislation definition of when a company is a resident is neatly packaged up into one easy to read sentence. If only applying the residency test for a company in practice was always that simple. This session explores why determining a company’s tax residency can create headaches for tax practitioners, including:

  • The legislative definition of when a company is a resident
  • How to apply the definition when a company is incorporated offshore
  • How relevant is:
    • the residency status of company directors?
    • whether or not a company has an ACN?
    • whether a company conducts trading or investment only activities?
  • Factors to consider when determining and managing a company’s residency status
  • How the relevant double tax agreement can affect residency status
  • What are the current transitional arrangements and conditions for foreign incorporated companies to retain their non resident status?
  • Progress of previously announced, however unenacted, legislative measures on proposed changes to company residency rules
  • Practical examples

Presented By

Peter Murray
Consulting Principal, Keypoint Law Melbourne, Vic

Peter is a leading tax law specialist whose expertise in tax management and tax law has been consistently recognised by Chambers, the Legal 500, and Best Lawyers™. Peter has built an enviable reputation for delivering valuable, innovative, and tailored advice to his clients.

Peter has significant experience in M&A transactions, global capital markets, business and tax advisory, tax dispute management, tax litigation, ADR and tax compliance. Along with strong links to Asia, he has strong international experience, especially in the UK and within European jurisdictions.

Peter’s expertise covers a range of sectors, including private equity, energy, oil & gas, property, health, financial services, infrastructure, professional services, transport, distribution and manufacturing, and his clients range from large multi-nationals, and public and private companies through to professional firms, high net worth individuals and family groups and trusts. He has also acted for the Commissioner of Taxation over many years.

Peter is a former Partner and Head of Tax at Hall & Wilcox. Prior to that he was a Partner at KPMG.

CPD Information

0.5 CPD hours

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