This paper is aimed at giving non listed corporate groups who are expanding offshore an awareness of the tax implications of adopting various structures.
We will consider:
We will consider:
- What are the key tax considerations when deciding as to whether you use branch v corporate?
- What is the significant difference between a corporate entity and a non corporate entity (e.g. a trust) going overseas?
- What is the difference where you have an overseas investment structured as a trust?
- How does funding the outbound investment impact the tax leakage arising when you expand overseas?