Tax residency back in the spotlight, with arrival of public disclosure requirements

New public disclosure requirements have brought the issue of tax residency back up to the top of the list for Australian public companies, as explained by Denis Larkin and Peter Oliver.

In the rapidly changing world of multinational tax rules which are designed to increase transparency and prevent tax avoidance, the issue of corporate tax residency can sometimes seem quaintly old-fashioned. Amidst the imposition of a global minimum tax, renewed discussions of digital services taxes, controlled foreign companies and hybrid mismatch rules, which all seek to prevent the misallocation of income or the creation of low-tax outcomes within multinational groups, tax residency can ea...

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Authors: Denis Larkin, Peter Oliver

Published Date: 11 July 2024