中国投资者在澳大利亚进行兼并收购所涉及的税务问题.docVIP

中国投资者在澳大利亚进行兼并收购所涉及的税务问题 s??trl?in?s??se?so??rinese??r?n?sc?tions中国投资者在澳大利亚进行兼并收购所涉及的税务问题.minterellisonADELAIDE BRISBANECANBERRADARWINGOLD COASTMELBOURNE PERTHSYDNEY AUCKLAND BEIJINGHONG KONG JAKARTALONDONSHANGHAI WELLINGTON 2 MINTER ELLISON – AUSTRALIAN TAX ISSUES FOR MA TRANSACTIONS??计划将新成立的集团在澳大利亚进行首次公开募集上市；Brie ng note ??the Chinese entity does not wish to register as a foreign company carrying on business in Australia and简介??lodge nancial reports for the global group in Australia. An Australia has a complex system of taxation including a Australian permanent establishment may be required to Federal income tax, capital gains tax and goods and services lodge nancial reports of the foreign entity. A permanent tax and seven separate State and Territory systems of duties establishment generally arises where the non-resident and taxes. Tax planning is therefore important to maximise directly acquires an Australian business or has employees after-tax investor returns.undertaking work in Australia;??中国的投资实体不愿意登记成为一个在澳大利亚开展业务澳大利亚的税务体系非常复杂，既包括所得税、资本收益税、商的外国公司并且提交整个集团公司的财务报告。如欲提交外品和服务税等联邦税，还包括七个不同州和领地的地方税。因国公司的财务报告，则必须在澳大利亚设立常驻机构。当非此，要想获得最大化的投资收益，税务策划是非常重要的。澳大利亚居民收购一家澳大利亚的公司或者拥有在澳大利The following brie ng note sets out some high level issues 亚工作的雇员时，亦需要设立常驻机构；that Chinese investors should consider in relation to Mamp;A ??Australia will be a conduit to ow through foreign deals where the target is an Australian company or business dividends and capital gains;or where downstream Australian subsidiaries are involved. ??计划将澳大利亚作为一个获得境外股息和资本收益的管下文简要介绍了中国投资者在收购澳大利亚公司或者业务，或道；者被收购公司拥有下游的澳大利亚子公司时，应该考虑的税务??Australia’s dividend withholding tax treaty bene ts are 问题。required;??希望享受澳大利亚参加的有关股息预扣所得税的条约项下的优惠Choice of acquisition vehicle ??land will be acquired, in some circumstances an indirect holding of land is outside the capital gains tax net.选择收购工具??计划购买土地，在某些情况下间接持有土地无需缴纳资本A Chinese investor looking to acquire an Australian business 收益税may acquire either the assets directly (usi