Recorded Webinar: Outward Bound: The Key Tax Issues for Expanding Businesses

As the barriers to international trade decrease for small and medium enterprises, more and more Australian businesses are looking for international opportunities to grow. This session steps through the international tax issues that an SME taxpayer and their adviser need to consider, including:

• Decisions about structure:
  • pros and cons of setting up branch or permanent establishment versus establishing a wholly owned subsidiary company
  • considerations around getting money back into Australia - understanding non-portfolio dividends
• Common international tax issues:
  • transfer pricing of services to the offshore company or permanent establishment
  • funding issues and thin capitalisation
  • determining residency - central management and control
  • the role of double tax agreements