International tax planning is one of the key elements in any strategy of expansion. The appropriate tax advice helps avoid pitfalls. This subject covers issues such as the tax treatment of non-residents – industry provisions, royalties, sales in Australia by overseas manufacturers and merchants, ex-Australian profits; withholding tax – interpretative provisions, deemed interest, exclusions, recoupment and anti-avoidance legislation, dividends and interest and international tax avoidance; transfer pricing – anti-avoidance legislation, key elements of Division 13, and administrative provisions; among others.

For detailed subject information see the International Taxation Law 2 subject outline.

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