shopping_cart

Your shopping cart is empty

Alternative assets insights: The importance of the arm’s length debt test to infrastructure

Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Aug 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article provides an overview of recent developments regarding the arm’s length debt test, highlighting the importance of this test to infrastructure investment in Australia.

Author profiles

Kirsten Arblaster
Kirsten is a Partner in the International Tax and Transactions Services group at PricewaterhouseCoopers. Kirsten has over fourteen years experience in providing structuring and due diligence advice on large M&A transactions, particularly for property and infrastructure clients. - Current at 29 June 2010
Click here to expand/collapse more articles by Kirsten ARBLASTER.
Jayde Thompson
Jayde Thompson is a Managing Director with Alvarez & Marsal Tax in Melbourne. She has over 16 years ofe xperience in corporate internation altaxation, M&A, cross-border-related party arrangements and tax policy considerations. Jayde spent two years in New York advising US multinational companies and has worked with the Board of Taxation on various policy considerations. - Current at 03 July 2026
Click here to expand/collapse more articles by Jayde THOMPSON.

 

Copyright Statement