Corporate tax residence: a hidden risk
Source: Taxation In Australia Journal Article
Published Date: 1 Aug 2021
International tax and residence is a complex area. The personal tax residence rules are being revisited in the 2021-22 Federal Budget. Globally, the G20 has floated a 15% tax on multinational corporations. Before practitioners look at these proposed measures, it is useful to perform critical analysis of the current rules around corporate tax residence. This article examines some of the underlying assumptions in respect of corporate tax residence to contextualise and orientate practitioners who are otherwise not
familiar with these rules, and poses questions for policymakers in the area.
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Details
- Published By: Bill Mavropoulos
- Published On:1 Aug 2021
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