Introduction to International Tax: Inbound Issues

Canvass some international tax issues relating to clients who have inbound investments into Australia.

In this session, we cover:

• Tax Residency

  • Individuals, Companies and Trusts

  • Temporary Residents

• Double Tax Agreements

  • Source

  • Taxing Rights

  • Permanent Establishments

• CGT

  • Foreign resident Capital Gains Withholding

  • CGT Discount

  • Non-resident becoming resident

• Interest, Dividend & Royalty Withholding Tax

• Foreign Income Tax Offsets

• Thin Capitalisation

• Case Studies – Shohei & Anna

Date recorded: 17 December 2024