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  Corporate tax 2020

Corporate residency issues in light of COVID-19

Source: Victoria

Published Date: 15 Oct 2020

 

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This paper covers:

  • corporate residency case law and ATO guidance
  • proposals for changes to corporate residency rules considered by the Board of Taxation
  • implications for residency from COVID-related travel restrictions
  • interaction of residence with double taxation treaties and implications of the Multilateral Instrument
  • consequences of potential dual residence or migration of companies as a result of the corporate residency rules
  • insight into the challenges facing foreign incorporated companies today
  • options to manage tax risks and governance implications.
Author(s)

Individual Session

Corporate residency issues in light of COVID-19

Author(s): Julianne Jaques CTA
Materials from this session:

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