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Financing your Business - International Aspects Case Study


This case study highlights the practical issues arising from the myriad of international tax law changes. These changes are not limited to the 'big end of town'. They have broad application to many taxpayers investing offshore. The case study looks at both the changes and also the issues and opportunities that have arisen and will focus on outbound investments and exports from Australia.

- Debt or equity financing - does it matter?

- Division 7A and loans from foreign associates

- When do you need to consider the foreign accruals measures?

- Thin capitalization - opportunity or threat?

- Withholding tax - opportunities to invest tax free into the US or UK?

- Foreign exchange issues in practice.

This case study was updated by Jason Ellis and Michael van Schaik for the Taking Your Business to the World - Basic Principles seminar held in Adelaide on 31 August 2004.

Author profiles

James McMillan FTI
Jim is a tax specialist with more than 30 years’ experience. Jim recently completed a Masters of Taxation degree through the University of New South Wales and has a law degree from the University of Adelaide. - Current at 24 October 2014
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Timothy Sandow CTA
Tim Sandow, CTA, is the Partner in Charge of Tax at KPMG in Adelaide and has 20 years experience providing tax advice to a variety of private and large public companies as well as individuals. Tim specialises in tax consolidation, tax dispute resolution, tax effect accounting, international tax, mergers and acquisitions, resource taxation and executive remuneration. Tim is a member of The Tax Institute’s State Council. - Current at 16 May 2014
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