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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

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 is an experienced tax professional with 25 years in the ‘Big 4’ (including 13 years as a Tax Partner at KPMG), he provides income tax related advice to a variety of private and large public companies as well as multi-nationals. In particular, Tim has advised many companies on mergers & acquisitions, tax governance, corporate tax, international tax, and employment tax issues, always maintaining a focus on practical commercial advice. One of Tim’s key skills is understanding complex tax issues and communicating these in a practical way enabling CFO’s, Boards and Business Owners to focus on the key opportunities and risks when making business decisions. Tim is currently the SA representative on the National Board of The Tax Institute. - Current at 15 May 2019
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Individual sessions

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