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Session 3.2: The latest – Residency for Corporates

With Kristen Deards SC, Banco Chambers and James Macky, CTA, KPMG



This presentation will consider the recent updates impacting how large corporates determine the tax residency of their subsidiaries including:

  •   The ATO’s public guidance on central management and control in TR 2018/5 and PCG 2018/9;
  •   The Multilateral Instrument (MLI) and how it is impacting the residency outcomes under Australia’s          treaties; 
  •   How large Australian-headquartered corporates are managing the tax residency of subsidiaries as            part of their global group; and
  •    The recommendations from the Board of Taxation's review of corporate tax residency.
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