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Thin capitalisation presentation

Member Price: Free
Non Member Price: $15.00

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Published on 19 Sep 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • some aspects of foreign control
  • the role of accounting standards
  • the arm's length debt concept
  • the 'safety' of safe harbour?
  • the relevance of 'association'.

Author profile

Geoffrey Dunn
Geoffrey was admitted this year as a Solicitor of the NSW Supreme Court. From 1988 to 2000 Geoffrey was a Corporate Tax Partner with PricewaterhouseCoopers (PwC), and since 2001 has been engaged in a technical advisory role for that firm as a Technical Director. As part of his technical focus at PwC, Geoffrey has specialised in the debt and equity and thin capitalisation rules. - Current at 12 December 2007
Click here to expand/collapse more articles by Geoffrey DUNN.

 

This was presented at International Tax Masterclass .

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Individual sessions

Foreign hybrid entity rules - close but not close enough

Author(s):  Neil BILLYARD

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Changes to the foreign tax credit regime - a high level summary

Author(s):  Jeremy HIRSCHHORN

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Thin capitalisation - a selection of issues

Author(s):  Geoffrey DUNN

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Withholding tax considerations

Author(s):  Justin CHERRINGTON,  James WILLIS

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Interpretation of double tax agreements

Author(s):  Richard SHADDICK

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Substantial equipment

Author(s):  Adrian O'SHANNESSY

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Strategies for managing offshore taxation obligations and risks

Author(s):  Margherita ANTONELLI,  Jon DOBELL

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The new withholding obligations

Author(s):  Andrew MILLS

Materials from this session:

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