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Sharp edges in a modular world paper

Published on 18 Sep 08

This paper covers:

  • financing deductions - an update
  • debt equity issues in the context of cross border financing
  • effectively non-contingent obligations: TR 2008/3 - the last word?
  • Section 974-80 - where to now?
  • Australia's transfer pricing regime - interaction between our treaties and Division 13
  • transfer pricing and thin capitalisation - is there a safety in safe harbours? TD 2008/20, TD 2007/D20 and ATO Discussion Paper 08/7290
  • the relevance of foreign law consequences to the domestic law.

Author profile

Ian Stanley CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. - Current at 12 July 2013
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This was presented at International Tax Masterclass .

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Sharp edges in a modular world

Author(s):  Ian STANLEY

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