- Is a double-Irish sandwich causing your client indigestion? Or do recent international tax changes all sound like double-Dutch? This paper allows you to get up to speed (in plain English!) on the latest developments in international tax affecting SMEs, including:
- Removal of the CGT discount for non-residents:
- trustee obligations
- valuation and record-keeping requirements
- New transfer pricing rules:
- what do the arm's-length requirements mean in practice?
- getting the transaction documents righto Interaction with new International Dealings Schedule
- ATO audit focus
- Austrac is watching
- information-sharing by foreign banks
- voluntary disclosure options
- Budget proposals and other developments:
- status of the CFC and FAF rules
- thin cap.