Tax Planning: Corporate Residency
Central Management and Control for Companies – What Does This Really Mean?
Jun 14Thu 1:00 PM AEST - Thu 2:00 PM AEST Online
- $180.00 incl. GST
- PD hours: 1
One factor in determining the tax residency status of companies, is the concept of central management and control. It is imperative that the residency of a company is determined as it has a flow on impact for the tax treatment of income and expenses.
For example, it is important in determining the incidence of Australian tax on foreign structures established by Australian entities.
Some of the issues which will be considered at a high level (including practical case studies) are:
• The test of residency for companies – case law update
• Foreign companies operating out of Australia – what are the considerations?
• Case update – Bywater Investments
Webinar Learning Outcomes:
At the end of the webinar attendees will expect to have an understanding of the concept of central management and control and how this applies in a company context. They will also be able to identify the factors which heighten the risk that central management and control may not be in Australia.
Accounting professionals who service SMEs at an advanced level.
Adele Townsend is a Tax Partner with BDO in Brisbane, specialising in corporate tax advice for international operations. Adele has extensive experience working with international businesses; advising on structuring, transfer pricing and expatriate taxes including cross-border employment taxes. Prior to joining BDO, Adele was the Boeing Corporation’s Australian Taxation Director.
Courtney Whitecross is a Senior Manager in Tax with BDO in Brisbane. Courtney’s understanding of international and domestic tax laws enables her to provide clients with comprehensive advice in relation to their current and future business structures. Courtney’s expertise lies in the management of compliance obligations for a range of taxes both in Australia and internationally. This has been cemented by a recent secondment to an ASX listed international company group as tax manager. Courtney’s excellent analytical and communication skills have enabled her to provide tax advisory solutions which are customised for the client’s needs.
You will be provided with:
• PowerPoint presentation slide deck
• Supporting documentation
• Webinar Recording to view multiple times for up to 6 months
• An opportunity to ask questions to the presenter
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