The pace of change in the international tax arena has proceeded unabated since the Board of Taxation's International Taxation Report and the Treasurer's Budget Announcements in 2003. The subsequent legislative 'deluge' presents a challenge to corporates in understanding the changes.
This presentation takes a practical case study approach and examines:
- key international tax issues relevent to in-bound cross-border structuring and financing arrangements
- utilisation of trust and stapled structures
- Trans-Tasman investment
- DTA's and Free Trade Agreements
- venture capital
- exit and repatriation.