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The Debt/Equity Dilemma

Published on 05 Apr 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper discusses the Debt/Equity Dilemma, asking the questions: Will there be more certainty or greater doubt?; Is this law by regulation or determination?; How contingent is non-contingent?; How will it impact the capital markets?; Where to from here?

Author profile

Neil Ward
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and infrastructure transactions. - Current at 06 May 2009
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This was presented at Thin Capitalisation and Debt/Equity Rules .

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Thin Capitalisation and Debt Equity Rules Outbound

Author(s):  Ian DINNISON

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Thin Capitalisation: Inbound

Author(s):  David SCOTT

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