Guide: Moving to USA

Matthew Marcarian   |   21 Jun 2017   |   1 min read

Overview of U.S. Tax Residence Rules

The taxation of aliens by the United States is significantly affected by the residency status of such aliens.

Although the immigration laws of the United States refer to aliens as immigrants, non-immigrants, and undocumented (illegal) aliens, the tax laws of the United States refer only to ‘resident’ and ‘nonresident aliens’.

In general, the controlling principle is that ‘resident aliens’ are taxed in the same manner as U.S. citizens on their worldwide income, and ‘nonresident aliens’ are taxed according to special rules contained in certain parts of the Internal Revenue Code.

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Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Name is required.

Email is required.

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation

Is the company incorporated outside Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Central Management
and Control

Is the Central Management and Control
of the company exercised in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Carry on a Business

Does the company carry on a business in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Voting Power

Is the company's voting power controlled
by shareholders who are residents of Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is an Australian Resident

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is not a resident
but it could be a CFC

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

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More articles like this

 

Moving Overseas: Tax Consequences Of Keeping Or Selling Your Australian Main Residence


11th Mar 2024
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Leaving Australia means leaving your home Unless you’re intending to return to Australia in the foreseeable future, this means deciding whether you want to keep or sell that property  When...

 

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Guide: Moving to Expatland™

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Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Name is required.

Email is required.

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation

Is the company incorporated outside Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Central Management
and Control

Is the Central Management and Control
of the company exercised in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Carry on a Business

Does the company carry on a business in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Voting Power

Is the company's voting power controlled
by shareholders who are residents of Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is an Australian Resident

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is not a resident
but it could be a CFC

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

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Guide: Australians Moving Abroad

Matthew Marcarian   |      |   1 min read

The move to Expatland is an exciting time. However, on the topic of tax we often find that Australians departing do not receive the right initial advice and therefore often make costly errors as result of complex outcomes they have not seen coming.

To help, we have developed our guide ‘Australians Moving Abroad’ which provides answers to the most commonly asked questions. The guide covers many tax issues such as Tax Residency, Capital Gains Tax, Australian property issues,  Foreign Earnings, CGT Main Residence Exemption issues, and Non-resident Tax Rates.

If you need specific advice about your situation we would be delighted to assist you through CST’s Departing Australia Tax Review service.

For clients with significant domestic and/or international investments our advisors will recommend our Strategic Tax Review service to provide you with more detailed advice.

DOWNLOAD

NEED ASSISTANCE FOR YOUR SITUATION?

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"*" indicates required fields

Do you need tax services in our other regions?
By providing us your information you agree to our privacy policy

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Name is required.

Email is required.

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation

Is the company incorporated outside Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Central Management
and Control

Is the Central Management and Control
of the company exercised in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Carry on a Business

Does the company carry on a business in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Voting Power

Is the company's voting power controlled
by shareholders who are residents of Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is an Australian Resident

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is not a resident
but it could be a CFC

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

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Expanding to the USA – (Part 1) Setting up in the USA

Matthew Marcarian   |   17 Mar 2017   |   4 min read

For Australian entrepreneurs, the excitement and the promise of establishing a business in the United States can often be too much to resist! Indeed in this day and age it can be all too easy to establish a US entity. However, in the rush to do so one needs to be very clear about the tax consequences.

We are often approached by Australians entrepreneurs who have established US entities without a proper understanding of the tax consequences & filing obligations. As a result they have faced fines and penalties that they would never have expected.

In a later blog we will address the question of whether to establish an LLC or a C-Corporation, which is the typical starting point for an Australian business wanting to set up in the USA.

However before addressing this question, we wanted to make some basic observations which we will feel will help people and will encourage them to seek advice on their situation. The American tax systems is not a DIY system !

Basic starting points to note about establishing an entity in the USA;

  • There are plenty of states to choose from, other than the usual suspects, such as Delaware and Nevada;
  • Despite being a very complex business tax system, the US system is also a very flexible one. For example, in Australia it is not possible to establish an entity and choose the basis on which the entity is taxed so that it better suits your situation. But this is exactly what is achievable in the US. A business is essentially able to choose whether it wishes to have flow through taxation, where the members are taxed on the income of the entity, or whether the business will be taxed at the entity level.
  • In the US you can set up a business entity without needing to have a U.S based director. This provides opportunities for quick expansion of your business presence, but you also need to understand that from an Australian perspective, it is likely that the US entity will be treated as an Australian tax resident, paying Australian company tax on profits but also paying US tax without the ability to claim tax credits. Not exactly the result most people would want or expect.
  • Don’t assume that you can set up a US entity, leave it dormant and not have to file taxes – false assumption and a very costly one to make. Australian’s are often caught out by filing deadlines in the US – perhaps it is cultural but in the United States – a deadline is a hard deadline. The Australian ‘she’ll be right mate attitude’ to deadlines will not fly. So even dormant entities are expect to file, and penalties for late filing will arise.
  • The US tax year end is the calendar year, so don’t get caught out with the 30 June mentality. In addition if you are a member of an US LLC, take note that if flow through taxation applies then you will be expected to lodge a tax return with the IRS in the U.S in respect of your membership interest in the LLC.
  • It is important to plan how the Australian shareholders will be able to access US business profits. Clients need to be aware of the US branch profits tax, how foreign income tax offsets can be claimed in Australia and what the effective global tax rate is on their US sourced business income, after taking into account US and Australian tax;
  • Always consider the tax residency issues of the entity you are setting up the US and speak to your tax accountant about ensuring that your not unwittingly taxed twice on the same income by the IRS and the ATO. Never assume that the U.S. – Australia Double Tax Agreement would necessary work to ensure you are not taxed twice. Unfortunately it can happen.

If you are planning to set up your business in the USA or if you have already set up a US entity – our US tax team would be delighted to assist you. We are very passionate about helping clients navigate the complexities that they will face on tax so that they can go about focusing on the growth of their US business.

NEED ASSISTANCE FOR YOUR SITUATION?

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Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Name is required.

Email is required.

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation

Is the company incorporated outside Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Central Management
and Control

Is the Central Management and Control
of the company exercised in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Carry on a Business

Does the company carry on a business in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Voting Power

Is the company's voting power controlled
by shareholders who are residents of Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is an Australian Resident

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is not a resident
but it could be a CFC

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

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Foreign Resident Capital Gains Withholding Payment

Matthew Marcarian   |   3 Mar 2016   |   2 min read

Author: David Dai

New legislation in relation to foreign resident capital gains withholding payments for foreign residents who sell real property in Australia applies from 1 July 2016.
This rule applies to contracts to buy Australian real estate or interests in “Land rich” companies or trusts entered into with a foreign resident vendor.
For real estate transactions valued above $2 million, the purchaser must withhold 10% of the purchase price unless the vendor shows to the purchaser a clearance certificate obtained from the Australian Taxation Office (ATO).
Where no clearance certificate is provided, the purchaser by default is required to withhold 10% of purchase price and remit it to the ATO on or before settlement. Penalties apply for failure to withhold.
In certain circumstances, the ATO allows a variation of the withholding amount by an application from the vendor and an ATO generated variation notice must be given to the purchaser prior to settlement.
Even though the rule targets foreign resident vendors, mismanagement of the process can have an unintended withholding consequence where an Australian resident vendor fails to provide the necessary certificate to the purchaser on or before settlement.
Please note the 10% withholding tax is not a final tax, a refund can be obtained through the filing of the Australian tax return where the income tax is less than the withholding payment.

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Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Name is required.

Email is required.

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation

Is the company incorporated outside Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Central Management
and Control

Is the Central Management and Control
of the company exercised in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Carry on a Business

Does the company carry on a business in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Voting Power

Is the company's voting power controlled
by shareholders who are residents of Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is an Australian Resident

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is not a resident
but it could be a CFC

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

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CST Tax Advisors – Case Watch

Matthew Marcarian   |   17 Feb 2016   |   3 min read

Author: Matthew Marcarian

Hua Wang Bank case – the drama continues

Is Australia’s most important corporate residency case in 40 years heading to the High Court? We are watching with interest. The taxpayer has appealed to the High Court from the decision made by the Full Federal Court in Bywater Investments Limited v Commissioner of Taxation [2015] FCAFC 176 on appeal from the decision in Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392.

What makes the Bywater/Hua Wang case so compelling is that the Federal Court came down so strongly on the side of the Commissioner in agreeing with his argument for a ‘substance over form’ approach.

What was the case about?

The question was whether five overseas-incorporated companies had their central management and control in Australia and therefore were Australian residents for tax purposes. The amount of tax in dispute, before interest and penalties, was over AUD 14M.

What was decided?

Justice Perram was damning in his conclusions. He referred to the activities of the foreign companies as a ‘crooked pantomime’ designed as window dressing to conceal the control of the Australian resident. Overseas directors were ‘puppets who did not exercise any independent judgment in the discharge of their offices’ but instead merely carried into effect the wishes of the Australian resident in a mechanical fashion.

Apart from the overwhelming findings of fact and there was also resounding condemnation by the judge of the taxpayer’s ‘disgraceful’ behaviour in trying to conceal his ownership of the foreign companies. The ATO was able to obtain documents from the Cayman Islands that proved otherwise.

At a technical level the case highlighted ‘two principles’ relating to the issues that have never once waivered over the past 40 years in Australian tax law; being that

  1. a company is resident where its real business is carried on, and its real business is carried on where the central management and control abides; and
  2. the question of where a company is resident is one of fact and degree.
Implications for clients

The case is an object lesson to Australian companies or entrepreneurs seeking to expand overseas and who intend to use ‘nominee directors’.

This case dramatically illustrates how important it is for clients to ensure that any overseas companies are run by overseas directors with sufficient operational experience and independence to be able to carry on and supervise the business of the company. If strings are pulled from Australia there is a risk that those overseas companies will be considered resident in Australia, with the result that Australian tax may apply. A second set of rules, the Controlled Foreign Corporation rules may also apply to foreign company that aer controlled by Australian residents even if they are controlled and managed outside Australia, if the income derived is passive in nature or considered to be tainted income.

CST Tax Advisors is able to assist clients with advice in these complex areas.

NEED ASSISTANCE FOR YOUR SITUATION?

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"*" indicates required fields

Do you need tax services in our other regions?
By providing us your information you agree to our privacy policy

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Name is required.

Email is required.

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation

Is the company incorporated outside Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Central Management
and Control

Is the Central Management and Control
of the company exercised in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Carry on a Business

Does the company carry on a business in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Voting Power

Is the company's voting power controlled
by shareholders who are residents of Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is an Australian Resident

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is not a resident
but it could be a CFC

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

More articles like this

 

UK Budget 2024 – Non-UK Domiciled Tax Rules To Be Scrapped


27th Mar 2024
Richard Feakins

The current remittance basis tax regime will be replaced by a residence based regime from 6 April 2025 Foreign Income And Gains Existing non domiciled individuals who have been resident in the...

 

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The current remittance basis tax regime will be replaced by a residence based regime from 6 April 2025 Foreign Income And Gains Existing non...

 

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Expat Blog Post Featuring John Marcarian

John Marcarian   |   17 Jul 2015   |   1 min read

Leading expat social network Expat-blog.com has recently posted an article about John Marcarian and his experiences as an expatriate.

In the article John talks about important issues such as establishing the CST Singapore office, finding the right accommodation, settling in to the Singaporean lifestyle and how Expatland the book can help soon-to-be expatriates.

Specially designed for those living or wishing to live abroad, Expat blog provides you information and advice to settle and live overseas.

Expat blog helps you throughout your project. Discover life in your host country, get in touch with the other expats and find all the info needed for your everyday life.

To read the article, visit the Expat Blog site on www.expat-blog.com or click on the link http://www.expat-blog.com/en/interview/426_john-in-singapore.html

NEED ASSISTANCE FOR YOUR SITUATION?

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Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Name is required.

Email is required.

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation

Is the company incorporated outside Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Central Management
and Control

Is the Central Management and Control
of the company exercised in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Carry on a Business

Does the company carry on a business in Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Voting Power

Is the company's voting power controlled
by shareholders who are residents of Australia?

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is an Australian Resident

Contact us for tailored international tax advice
regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

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Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

The company is not a resident
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regarding your client's specific situation.

Contact us for tailored international tax advice regarding your client's specific situation.

Contact Us

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

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