The Resource International tax and estate planning

International tax and estate planning

International tax and estate planning
International tax and estate planning
Increases in globalisation, trade and technology have meant that it is now common for Australians to have assets and business interests in multiple jurisdictions and to be based overseas for extended periods of time, making them non-residents for tax purposes. Due to the nature of international law, potential conflicts of laws, different taxation rules in each country and (in some instances) double tax agreements, it is generally no longer possible for one adviser to provide holistic advice in relation to all aspects of international estate planning. Given the complexity in the laws in different jurisdictions, best practice is generally achieved by advisers developing a methodical, checklist-based approach and engaging with specialist foreign advisers to advise on specific aspects of an international or cross-border estate plan
Citation source
In: Taxation in Australia. - Sydney. - Vol. 53 (2018), no. 1 ; p. 26-32
Burgess, M
Language note
  • estate planning
  • international tax law
  • trust
  • domicile
  • 183 days rule
  • central management and control
  • non-resident
International tax and estate planning

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