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Alternative assets insights: Related party financing in the infrastructure sector

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Published on 01 Jul 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article considers the relevance of recent tax developments relating to debt pricing to cross-border related party financing in the infrastructure sector.

 

Author profiles

James Nickless
James has been a Partner with PwC since 2014, specialising in international tax and transfer pricing. He has advised on wide variety of cross border transactions, mergers and acquisitions, and tax controversy matters.  His unique skillset allows him to advise on cross border transactions holistically, combining international tax and transfer pricing skills.  James chairs PwC's thin capitalisation technical panel - Current at 20 January 2026
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Gareth Kirkby
Gareth Kirkby is a Senior Manager at PricewaterhouseCoopers and has over three years tax experience in the Australian domestic market. He previously worked in the UK, gaining corporate tax experience with a broad range of clients and markets. Gareth’s clients include several venture capital limited partnerships and he has experience in providing tax advice to all his clients in relation to structuring, restructuring, profit repatriation and exit strategies - Current at 28 May 2008

 

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