Thin capitalisation Transfer pricing

Taking an SME international

Source: Western Australia

Published Date: 13 Mar 2013

 

A business may start off as a small Australian-based operation, but what happens when the SME wants to move into offshore markets, or set up part of its operations in a foreign country? This paper looks at:

  • what additional Australian tax obligations arise?
  • how and when the foreign-sourced profits will be taxed in Australia?
  • what ownership structure in Australia may be suitable to hold the foreign operations?
  • practical examples of overseas structures which may be used.

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Individual Session

Taking an SME international

Author(s): Robert James , Michael Selth , Jeff Funnell
Materials from this session:

Details

  • Published By: Michael Selth
  • Published On:13 Mar 2013
  • Took place at:Perth Convention and Exhibition Centre

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Thin capitalisation Transfer pricing Corporate tax 2013

Share this page