In this ten-part series, Danielle will be providing you with a quick and practical update on some topical international tax issues.

These updates are designed to help you (or your clients) identify and understand the potential international tax and transfer pricing risks before any ATO review activity. This first episode provides a preliminary overview of some of the nuances of residency, explores common pitfalls and offers some hot tips that may assist you in identifying and understanding potential risks.

Tax Chats (International Tax 101) with Danielle Sherwin is designed to provide you with quick and practical insights into relevant international tax matters to assist you (or your clients) in identifying and understanding potential international tax and transfer pricing risks before any ATO review activity. 

Key takeaways

1. Individual residency advice should now consider factors in TR 2023/1.

2. The corporate residency test has not changed but has expanded over the last few years since the Bywater case.. 

3. Ideally, annual board meetings for subsidiaries should occur in their tax jurisdiction.

Danielle Sherwin

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Danielle is a Partner in the Tax Services division in the Sydney office. 

Danielle specialises in international tax, with a focus on transfer pricing and international tax. She assists her clients with their international tax planning and transfer pricing needs, ranging from Significant Global Entities (SGE) assessment, Country-by-Country (CBC) reporting, transfer pricing planning and advisory to transfer pricing compliance and documentation. 

Contact us today

Get in touch with our international tax experts today