This presentation covers:
- corporate residency case law and ATO guidance
- proposals for changes to corporate residency rules considered by the Board of Taxation
- implications for residency from COVID-related travel restrictions
- interaction of residence with double taxation treaties and implications of the Multilateral Instrument
- consequences of potential dual residence or migration of companies as a result of the corporate residency rules
- insight into the challenges facing foreign incorporated companies today
- options to manage tax risks and governance implications.