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Financing - An overview and recent changes paper

Published on 24 Aug 17 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • application of interest deductibility tests
  • trasfer pricing of financial transactions
  • thin capitalisation.

 

Author profiles

Kyle Beattie
- Current at
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
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Dritton Jemmalay
Dritton Jemmalay is the Managing Partner of TP benchmark, a specialised full service transfer pricing advisory house founded in 2021, serving multinationals, accounting and law firms across Australia and abroad. Dritton has specialised in transfer pricing for over 16 years, which has included over a decade advising for the Big 4 and a number of years as in-house counsel across a number of Australian listed companies. - Current at 21 January 2025
Click here to expand/collapse more articles by Dritton XHEMAJLAJ.

 

This was presented at 2017 Queensland Tax Forum .

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