The rules for structuring inbound and outbound investment for SMEs continue to change. This presentation deals with the key international tax issues encountered by SMEs including:
- how to determine the right structure both here and there including:
- entry financing issues
- repatriation issues and your global tax rate
- branch vs company
- branch profit exemption
- foreign tax offsets - division 770
- the impact of a bear market
- exit issues and division 768-G.