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Deductible dividends and frankable interest
Published on 28 Feb 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper examines the impact of the debt/equity changes on small to medium enterprises, providing an outline of the operation of the rules, as well as a 'how to' look at application of the rules with comprehensive worked examples.
Author profile
Con Tragakis FTI
Con is a Partner in Charge of KPMG’s Tax and Business Services Practice specialising in tax consolidations,
tax dispute resolution and international tax. He advises large and small business on specialist tax-related matters. He
has advised on numerous international structuring projects for small, medium and large business. His particular areas of
business focus are property, infrastructure and financial services.
- Current at
18 January 2011
Individual sessions
Deductible dividends and frankable interest
Author(s): Con TRAGAKISMaterials from this session:
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