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Outbound Thin Capitalisation

Published on 08 Aug 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper is divided into two parts. Part I deals with the general framework of the thin capitalisation legislation, and Part II with the precise formulae and more detailed discussion on how these rules effect outward investors.

Author profile:

Robert DEUTSCH
Robert (Bob) Deutsch is the KPMG Professor of Taxation in the Atax program, UNSW and a Director with KPMG, Chartered Accountants. He is also a former director of the Atax program. He has over 15 years legal and tax experience and, immediately prior to his appointment with Atax, Bob was a tax partner with Mallesons Stephen Jaques. Previously, he was a Senior Lecturer in Law at the University of Sydney.
Current at 30 October 2007
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This was presented at Thin Capitalisation Rules .

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Outbound Thin Capitalisation

Author(s):  Robert DEUTSCH

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