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Corporate tax residency rules undergo review scrutiny

Corporate tax residency rules undergo review scrutiny

The Board of Taxation has begun its review of Australia’s corporate tax residency rules, noting the difficulties associated with the central management and control test.

  • Shared by Accountants Daily
  • September 12, 2019
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Last month, Treasurer Josh Frydenberg wrote to the Board of Taxation requesting a review of the operation of Australia’s corporate tax residency rules, to ensure that the rules were operating appropriately in light of modern, international and commercial board practices and international tax integrity rules.

Read more at the Accountants Daily.

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