International Tax Services International tax: in-depth and timely advice to ensure success Our local knowledge and global reach mean we can work with you to uncover opportunities, manage risks and meet your global tax reporting requirements. The increasing globalisation of business can mean greater tax complexity. Whether you’re a foreign investor setting up in Australia, or an Australian business looking to expand overseas, Crowe Horwath will provide reliable, in-depth and timely advice on international tax matters. We’ll help you minimise the effective tax rate on every dollar of profit – meaning better returns for your key stakeholders. Australia’s tax environment is constantly changing, presenting new challenges to organisations seeking to invest in Australia. Similar challenges apply to Australians seeking to invest overseas. The speed of change has accelerated in recent years. Most of what a business understood about Australia’s tax regime five years ago is likely to be different today. That’s where Crowe Horwath’s international network of tax professionals can help. How Crowe Horwath can help Our teams work closely with our sister offices around the globe. Crowe Horwath is located in over 100 countries and this ensures you receive up-to-date, practical and relevant tax advice no matter what jurisdiction you do business in. In addition our local international tax experts have many years of experience gained in Australia and overseas. The services we provide In all consulting engagements we develop an in-depth understanding of your business plans then provide seamless tax advice that achieves an optimal mix of tax and commercial outcomes. Tax Legal structure Our advice will help you determine the best structure to carry out your commercial objectives in the jurisdictions in which you will operate. Our team of international tax experts has experience in advising on common vehicles such as companies and partnerships and less common hybrid trust arrangements. We will ensure that the structure most suited to your objectives will comply with foreign jurisdiction regulations while driving the tax and commercial outcomes you are looking for. Transfer pricing and thin capitalisation Our dedicated tax team can provide you with advice on all your internationalrelated party dealings whether you’re an Australian business investing overseas or a foreign business investing directly in Australia. We regularly undertake transfer pricing reviews, which are critical to accurate filing of Australian tax returns. To effectively manage transfer pricing requirements for multinational organisations, we work closely with Crowe Horwath firms in the relevant jurisdictions to provide appropriate reporting and advice. Talk to one of our advisors Please contact your local Crowe Horwath advisor to find out how we can assist you. Connect with us: @CroweHorwath_AU Crowe Horwath Australia Crowe Horwath can provide strategic advice for thin capitalisation purposes in Australia or overseas. This entails confirming the appropriate debt and equity mix in your Australian business and providing advice on funding arrangements involving overseas entities for Australian and international tax purposes. Withholding taxes We regularly advise clients on withholding taxes on payments out of Australia and in foreign jurisdictions. Our tax team can include advice on how to structure your business to minimise overseas withholding taxes, ensuring shareholders pay the minimum effective worldwide tax on interest, royalty and dividend payments. Maximising foreign tax credits Comprehensive tax advice Crowe Horwath’s Tax Advisory division offers clients a broad range of services across all tax legislation. In addition to international tax services, we offer assistance with R&D tax advice, indirect taxes including all aspects of GST and state based taxes, transactional taxes such as customs duty and excise and corporate taxation. Beyond tax advice Our comprehensive approach means we don’t just provide tax solutions. We go further. Our accounting, business, audit and assurance and financial advisory teams are a one-stop shop for companies and individuals wanting to maximise their growth potential and achieve financial goals. Our practical advice covers all your business and personal financial affairs. Under Australian tax regulations, foreign tax credits are no longer automatically carried forward indefinitely. Crowe Horwath can advise you on how to maximise the use of foreign tax credits now and in the future, ensuring the benefits to your business are not lost. About Crowe Horwath Crowe Horwath Australasia is the largest provider of practical accounting, audit, tax, business and financial advice to individuals and businesses from a comprehensive network of over 100 offices. Crowe Horwath is part of a global accounting network that delivers high quality audit, tax and advisory services in over 100 countries. We are the relationship that you can count on - large enough to offer a range of expertise and skills and small enough to provide the personal touch. Tel 1300 856 065 www.crowehorwath.com.au The relationship you can count on This fact sheet provides general information only, current at the time of production. Any advice in it has been prepared without taking into account your personal circumstances. You should seek professional advice before acting on any material. Liability limited by a scheme approved under Professional Standards Legislation (other than for the acts or omissions of financial services licensees) in each State or Territory other than Tasmania. Crowe Horwath (Aust) Pty Ltd is a member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath is a separate and independent legal entity. Crowe Horwath (Aust) Pty Ltd and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath or any other member of Crowe Horwath and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath or any other Crowe Horwath member. Crowe Horwath (Aust) Pty Ltd ABN 84 006 466 351. Date: October 2015