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Acquisition: AusCo acquires a foreign business paper

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Published on 28 Oct 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • overview: case study and scope
  • scenario A: acquisition of a Hong Kong agent (entity vs asset acquisition)
  • scenario B: treaty shopping structure
  • scenario C: funding via hybrid instrument.

Author profiles

Sylvester Urban
Sylvester Urban is a Senior Associate in the KWM tax group with over 10 years’ experience. Sylvester has specialist expertise in income tax, GST and stamp duty aspects of corporate and financial transactions, and is particularly sought after for his knowledge of international tax regimes. Sylvester also has experience in tax audits and tax litigation with tax authorities and advises on the taxation of not-for-profits. Sylvester is at the forefront of legal and industry developments and regularly advises clients on new and untested areas of tax law. - Current at 09 August 2021
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Kai-Chen Lamb
Kai-Chen Lamb is a tax partner who practises in all areas of Australian income tax, specialising in the Australian income tax treatment of the managed funds, superannuation, property and infrastructure. Kai-Chen has acted for significant Australian and foreign institutional investors on a number of major cross border investment, mergers and acquisitions and financing transactions. Kai-Chen has also acted in relation to the establishment, offer and restructure of a number of significant Australian and offshore fund and co-investment structures. Kai-Chen's practice encompasses not only providing clients with taxation advice, but also reviewing, preparing and negotiating the documentation necessary to give effect to those structures. Kai-Chen also has extensive experience in representing clients in the financial services industry in their dealings with the Australian Taxation Office, both in the context of applying for and obtaining rulings as well as in the context of reviews and disputes with the Australian Taxation Office. - Current at 28 May 2025
Michael Evans
Photo of author, Michael EVANS Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 26 April 2017
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Cassandra Hamill
- Current at

 

Individual sessions

Acquisition: AusCo acquires a foreign business

Author(s):  Sylvester Urban,  Kai-Chen Lamb,  Michael EVANS,  Cassandra Hamill

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