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ATO compliance approach to cross-border financing arrangements paper

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Published on 14 Mar 18 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • background to the ATO’s compliance activities around cross-border financing
  • the debt Practical Compliance Guideline – an overview
  • practical considerations for taxpayers and advisers.

 

Author profile

Stuart Landsberg
Stuart Landsberg is an international tax partner with over 19 years of experience advising clients on a range of issues relating to their cross-border investments and holdings. He has recently returned to Australia after a five year assignment to PwC US, where he led PwC's Australian Tax Desk and where he counselled US and Australian taxpayers in respect of their investments in the respective countries. Notwithstanding his specialisation in international tax, Stuart has a broad-based practice with a deep specialisation in the taxation of M&A and assisting clients to favourably resolve tax controversies too. He has a similarly broad-based industry focus, starting his career with a focus on energy and resources, but more recently advising clients in the technology sector and also advising financial sponsors and alternative asset managers in relation to their investments across the economy. - Current at 03 June 2025
Click here to expand/collapse more articles by Stuart Landsberg.

 

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