International Tax

Business Operations in Australia (Portfolio 7010)

  • Tax Management Portfolio, Business Operations in Australia, No. 7010, provides basic information relating to the tax and general legal problems affecting a foreign business conducting its operations in Australia.

Description

Tax Management Portfolio, Business Operations in Australia, No. 7010, provides basic information relating to the tax and general legal problems affecting a foreign business conducting its operations in Australia.

The Portfolio contains a Detailed Analysis of the Australian system of taxation applying to business operations in Australia. The provisions of the Australian-United States Double Tax Convention, the withholding tax provisions on dividends and interest, the taxation considerations of differing methods of doing business in Australia, the foreign investment guidelines, tax incentive legislation, and restrictive trade practices legislation are discussed.

The Worksheets contain regulations for management of a limited company, income tax forms, the complete text of the Australian and United States Double Tax Convention, and related matters.

This Portfolio may be cited as Walker, 7010 T.M., Business Operations in
Australia
.


Table of Contents

I. Australia — The Country, Its People and Economy
II. Operating a Business in Australia
III. Forms of Doing Business in Australia
IV. Principal Taxes
V. Income Tax in Detail
VI. Branch Office Compared with a Subsidiary Corporation
VII. Specific Items and Activities
VIII. Anti-tax Avoidance Measures
IX. Taxation of Other Business Entities
X. Controlled Foreign Companies
XI. Withholding Tax
XII. Double Tax Conventions and Unilateral Relief
walker-john-2015
John Walker
Baker&McKenzie
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