shopping_cart

Your shopping cart is empty

  • Home
  • Substantial equipment paper

Substantial equipment paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 19 Sep 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is it?
  • interaction of DTA articles
  • what complications does it cause?
  • McDermott
  • Own v HP v lease
  • tax rulings.

Author profile

Adrian O'Shannessy FTI
Adrian is a Director of Greenwoods & Freehills Pty Limited and has long been involved with the taxation of managed funds. His practice involves advising multinational groups on domestic and international planning, with a focus on capital raisings, mergers & acquisitions. - Current at 09 October 2008
Click here to expand/collapse more articles by Adrian O'SHANNESSY.

 

This was presented at International Tax Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Foreign hybrid entity rules - close but not close enough

Author(s):  Neil BILLYARD

Materials from this session:

Changes to the foreign tax credit regime - a high level summary

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

Thin capitalisation - a selection of issues

Author(s):  Geoffrey DUNN

Materials from this session:

Withholding tax considerations

Author(s):  Justin CHERRINGTON,  James WILLIS

Materials from this session:

Interpretation of double tax agreements

Author(s):  Richard SHADDICK

Materials from this session:

Substantial equipment

Author(s):  Adrian O'SHANNESSY

Materials from this session:

Strategies for managing offshore taxation obligations and risks

Author(s):  Margherita ANTONELLI,  Jon DOBELL

Materials from this session:

The new withholding obligations

Author(s):  Andrew MILLS

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse