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The debt equity rules in Australia and developments in cross border financing arrangements paper

Published on 27 Sep 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • jurisdictional asymmetric funding transactions (JAFT) with New Zealand, UK and US
  • the connected entity test and JAFTs
  • interest / dividend withholding tax issues arising from JAFTs.

Author profile:

Steven ECONOMIDES

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This was presented at International Tax Masterclass 2006 .

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Individual sessions

Structuring real estate investments into continental Europe

Author(s):  Matthijs VOGEL

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