What is a significant global entity (SGE) and why should I care as an SME adviser? The concept of an SGE is a crucial gateway' to the application of international tax law, anti-avoidance and penalty provisions, and will only become more relevant as the scope and application of the definition increases. The definition is also important for small Australian businesses who are part of a large global group or owned by high net worth individuals. This video will help you identify whether your client is an SGE and highlight the issues applying to them.
maintenance