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International aspects of debt equity

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Published on 13 Feb 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper looks at whether there are inconsistencies between the debt equity rules and our international tax rules, what are the implications of cross-border hybrids, how do our rules mesh into other country regimes, what is the relvance of Part IVA to hybrids?

Author profile

Alfonso Capito
Alf is a Senior Tax Partner and head of Ernst & Young’s Tax Policy Group. He has more than 20 years’ experience, with a focus on international tax. Alf has been closely involved in the reform of Australia’s international tax regime and is a regular presenter and commentator on tax issues, including co-authoring the White Paper prepared by the Business Council of Australia, which was used as a basis for the Australian Government’s Review of International Tax Arrangements. Alf was also a member of the Australian Financial Centre Task Force and an adviser to the Business Tax Working Group and continues to be involved in tax policy and design reforms impacting corporate Australia. - Current at 07 October 2014
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This was presented at Financial Services Taxation Conference 2002 .

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Life and taxes

Author(s):  P KENNEDY,  Andrew MILLS

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Whither funds management on a global scale?

Author(s):  Lynn RALPH

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Debt equity

Author(s):  Neil WARD

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Consolidations

Author(s):  Jeremy HIRSCHHORN

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Administration, access and aggression

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Tax value method

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Indirect tax and GST

Author(s):  Michael B EVANS

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Double tax agreements

Author(s):  Jim KILLALY

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International aspects of debt equity

Author(s):  Alf CAPITO

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Recent developments in OECD

Author(s):  Damien L LOCKIE

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International issues in funds management

Author(s):  Michael BROWN

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E-Commerce

Author(s):  David SCOTT

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Living with Division 320 and other life experiences

Author(s):  Andrew MILLS

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