Financing your Business - International Aspects presentation

Published on 12 Mar 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation highlights the practical issues arising from the myriad of international tax law changes. These changes are not limited to the 'big end of town'. They have broad application to many taxpayers investing offshore. The presentation looks at both the changes and also the issues and opportunities that have arisen and will focus on outbound investments and exports from Australia.

- Debt or equity financing - does it matter?

- Division 7A and loans from foreign associates

- When do you need to consider the foreign accruals measures?

- Thin capitalization - opportunity or threat?

- Withholding tax - opportunities to invest tax free into the US or UK?

- Foreign exchange issues in practice.

Author profiles

Dr James McMillan

Jim is a tax specialist with more than 30 years’ experience. Jim recently completed a Masters of Taxation degree through the University of New South Wales and has a law degree from the University of Adelaide. - Current at 24 October 2014

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• Financing your Business - International Aspects Case Study - 12-March-2004
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Timothy Sandow CTA

Tim Sandow, CTA, has over 30 years of experience as a tax professional, including 25 years in the Big 4. He provides income tax related advice to a variety of private and large public companies as well as multi-nationals. He has advised on mergers & acquisitions, tax governance, corporate tax, international tax, and employment tax issues. Tim is also the Partner leading BDO’s National Tax Risk & Ethics group. Tim is a CTA of The Tax Institute and a Chartered Accountant Fellow and the SA representative on the National Board of The Tax Institute. Tim is the current President of The Tax Institute and a regular presenter at numerous Tax Institute conferences and events. - Current at 11 December 2024

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• Corporate tax residency – There’s no Australian tax payable … is there? - 01-October-2020
• Corporate tax residency - There’s no Australian tax payable … is there? paper - 09-June-2020
• Capital management and restructuring paper - 02-August-2019
• Capital v revenue in unusual circumstances paper - 01-May-2014
• CGT/rollovers paper - 17-September-2012
• Case studies and suggested solutions: Tax consolidations for SME’s - What have we learned paper? - 16-October-2009
• Tax and climate change – Are you keeping up paper? - 09-May-2009
• Changes to asset holdings paper - 05-May-2007
• Member Profile - Tim Sandow - 01-May-2007
• A Consolidation Lifecycle case study - 02-July-2004
• Financing your Business - International Aspects Case Study - 12-March-2004
• Pay as you go: practical examples and case studies - 17-March-2000
• Pay as you go: practical examples and case studies - 17-March-2000
• The new CGT regime - 02-March-1999
• Small business rollover and exemption - 30-April-1998

Click here to expand/collapse more articles by Tim SANDOW.