International Tax Series - Part 4: Acquisition: AusCo acquires a foreign business

Published on 28 Oct 2020 | Took place at Online, National

This session covered:

• choice of acquisition vehicle
• entity versus asset acquisition
• tax due diligence, warranties and indemnities etc
• funding of acquisition – equity from Australian parent (s 25-90)
• financing – transfer pricing, hybrid mismatch rules, foreign income tax offsets for interest withholding tax, forex/swaps etc
• thin capitalisation, DPT, CFC
• repatriation considerations.