9:null 20:T41a,

This is a practical step-by-step guide on how to expand a business offshore. It shows a case study of an Australian company expanding its business into New Zealand, in terms of

Setting up the structure (entry) - incorporation v permanent establishment, funding options: debt v equity, withholding tax, foerign tax credits, NZ tax rules...
Ongoing operations (hold) - residency, transfer pricing, thin capitalisation,. FX, CFC...
Selling the business (exit) - sale process and structure, key terms and conditions of sale contracts, FX implications and CGT event K10, how to access the CGT participation exemption, detailed AFBAP - active foreign business asset percentage calculations, and much more!

Resouces available for download:

Detailed CGT and AFBAP calculations in excel
Key takeaway points infographic
Transcripts with timestamps (in progress)

Date published: 23 November 2021

21:T41a,

This is a practical step-by-step guide on how to expand a business offshore. It shows a case study of an Australian company expanding its business into New Zealand, in terms of

Setting up the structure (entry) - incorporation v permanent establishment, funding options: debt v equity, withholding tax, foerign tax credits, NZ tax rules...
Ongoing operations (hold) - residency, transfer pricing, thin capitalisation,. FX, CFC...
Selling the business (exit) - sale process and structure, key terms and conditions of sale contracts, FX implications and CGT event K10, how to access the CGT participation exemption, detailed AFBAP - active foreign business asset percentage calculations, and much more!

Resouces available for download:

Detailed CGT and AFBAP calculations in excel
Key takeaway points infographic
Transcripts with timestamps (in progress)

Date published: 23 November 2021