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  Miscellaneous 2003

Dual Residency Issues including Migration and Branches

Source: Victoria

Published Date: 8 Apr 2003

 
This presentation covers the following topics:
- when does a company become a dual resident
- treaty override - under whose view NZ or Australia
- impact of dual residency
-- branches - profit recognition - NZ or Australian basis
-- repatriation profits - dividends
-- imputation credit accounts
- consolidation - any opportunities
- migration - risks and rewards.

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Author(s)

Individual Session

Dual Residency Issues including Migration and Branches

Author(s): Tim Walton , Anthony Klein CTA
Materials from this session:

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