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Substantial equipment paper

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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 22 May 2017
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

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

Author(s):  Jeremy HIRSCHHORN

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Thin capitalisation - a selection of issues

Author(s):  Geoffrey DUNN

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Withholding tax considerations

Author(s):  Justin CHERRINGTON,  James WILLIS

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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:

 

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