Australia: Risk Assessment Political, Legal, Term Paper

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Taxation and double taxation risks

Australia imposes taxes on resident economic entities and the Australian-sourced income of non-residents. However, "Australia's capacity to tax non-residents may be limited where the non-resident is resident in a country with which Australia has concluded a double taxation agreement (DTA)," including the United States (Ellison 2009, p.8). DTAs allocate taxing rights to the country of residence of the taxpayer (Ellison 2009, p.8).

Market risks (four Ps)

Demand and overall economic growth has remained strong in Australia (product), although high inflation (price) is of a concern for many residents.

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Growth tends to be centered in urban areas (place/distribution), while rural areas are often underserved in terms of goods and services. The greater diversity of Australia's growing Asian and European allow for potential new sources of economic growth (promotion and marketing)......

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