shopping_cart

Your shopping cart is empty

Sharp edges in a modular world paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Sep 08

This paper covers:

  • financing deductions - an update
  • debt equity issues in the context of cross border financing
  • effectively non-contingent obligations: TR 2008/3 - the last word?
  • Section 974-80 - where to now?
  • Australia's transfer pricing regime - interaction between our treaties and Division 13
  • transfer pricing and thin capitalisation - is there a safety in safe harbours? TD 2008/20, TD 2007/D20 and ATO Discussion Paper 08/7290
  • the relevance of foreign law consequences to the domestic law.

Author profile

Ian Stanley CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. - Current at 12 July 2013
Click here to expand/collapse more articles by Ian STANLEY.

 

This was presented at International Tax Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Foreign entities – Characterisation and treatment for Australian tax purposes

Author(s):  Alison RODI,  David WATKINS

Materials from this session:

Sharp edges in a modular world

Author(s):  Ian STANLEY

Materials from this session:

GST and the Internet: Don’t get caught in the web!

Author(s):  Stephen TOBIAS

Materials from this session:

Business profits and permanent establishments

Author(s):  Andrew MILLS

Materials from this session:

Further details about this event:

 

Copyright Statement