This paper covers:
- what foreign entity to use for the investment, ie foreign company, branch, partnership etc
- profit and cash repatriation issues and opportunities
- funding the investment
- impact of tax treaties, including allocation of taxing rights and withholding taxes etc
- treatment of related party transactions
- issues and opportunities arising from the interplay between Australian tax law and the tax law of the local jurisdiction
- examples of specific issues affecting investments in certain jurisdictions.