Foreign intellectual property in the ATO’s crosshairs.
Latest Insights about International Tax
Thinking of expanding into the US? Our International Tax team has done the hard work to guide you through the Australian & US tax laws.
The foreign hybrid rules can overcome the mismatch of unfavourable tax outcomes and significant compliance costs for business structures overseas.
In May 2023, ATO published a new practical compliance guideline in relation to the development, enhancement, protection and exploitation (DEMPE) of intangible assets.
Thinner' Capitalisation - new earnings-based test from 1 July 2023
In the October 2022 Federal Budget, the Federal Government announced chang