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Financing your Business - International Aspects Case Study

Published on 12 Mar 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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:

Jim MCMILLAN
Current at 04 March 2014 Click here to expand/collapse more articles by Jim MCMILLAN.
 
Tim SANDOW
Current at 29 May 2009 Click here to expand/collapse more articles by Tim SANDOW.

 

Individual sessions

Further details about this event:

 

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