现在全球围剿避税天堂，如果澳洲公民做法人董事在开曼开公司，员工、业务、办公场所皆不在澳洲境内，只是领象征性工资的法人董事在澳洲境内居住，这种情况法人在澳洲ＡＴＯ会不会查？
评论
多累心呀
人生苦短
避税损命
评论
关注
评论
14.02.2013， Parliament 刚刚 审议通过 transferring price 修改案。。
地址：http://www.aph.gov.au/Parliament ... ts/Result?bId=r4965
中小公司（20M below) 就从来 都是 建议不要使用 避税天堂开公司。。应为会计费用就几十，上百万了。。。。。
这种类型的业务就只有 4 大能做。。。其他的 做不了。。应为各个国家每年关于这个方面的法律都在变。。你的适应啊。。。
没有专业的操作。。肯定触礁///
评论
谢啦。如果是跨国大公司，就是不在避税天堂开公司，会计费用也要几十上百万。不知你说的是哪种情况？几百万的小公司，会计费用也要几十上百万？那开曼居民岂不是只能打工了？
评论
5. For a company to be a resident under the second statutory test two separate requirements must be met. The first is that the company must carry on business in Australia, and the second is that the company's central management and control (CM&C) must be located in Australia.
6. If no business is carried on in Australia, the company cannot meet the requirements of the second statutory test and, in these circumstances, it is not a resident of Australia under the second statutory test. In these situations there is no need to determine the location of the company's CM&C, separate from its consideration of whether the company carries on business in Australia. If the company carries on business in Australia it also has to have its CM&C in Australia to meet the second statutory test.
7. However, there are situations where the nature of the business or the level of control over the business requires the exercise of CM&C at the place where the business is carried on. Where a company's business is management of its investment assets and it undertakes only minor operational activities, the factors determining where a company is carrying on a business may be similar to those determining where it is exercising CM&C. In these situations the location of CM&C is indicative of where the company carries on business and vice versa.
8. The fact that a company, not incorporated in Australia, is carrying on a business in Australia does not, of itself, necessarily mean that the company has its CM&C in Australia.
评论
http://law.ato.gov.au/atolaw/vie ... 00415/NAT/ATO/00001
You can check out your situation from the above ruling to see if the company is defined as Australia residency.
评论
与其在这边问，你不如直接电话 4大。。这个是 specialised knowledge。。不是一般的 tax accountant能回答的。。
评论
问四大也没用，这事恐怕得给鸡拉得挂个电话
评论
BIG 4 HAS TAX LAWYER SPECILIAST
评论
四大的人只能做事后诸葛亮。对避税天堂的围剿，本就是睁一只眼闭一只眼的事
评论
员工、业务、办公场所皆不在澳洲境内，只是领象征性工资的法人董事在澳洲境内居住
好奇你做啥大生意？
评论
If that is case, Then we should have big 5, not big 4
评论
这个最好就是不要在那边开了，现在查的严啊。。。
澳洲中文论坛热点
- 悉尼部份城铁将封闭一年，华人区受影响！只能乘巴士（组图）
- 据《逐日电讯报》报导，从明年年中开始，因为从Bankstown和Sydenham的城铁将因Metro South West革新名目而
- 联邦政客们具有多少房产？
- 据本月早些时分报导，绿党副首领、参议员Mehreen Faruqi已获准在Port Macquarie联系其房产并建造三栋投资联