Published on 19 Sep 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- some aspects of foreign control
- the role of accounting standards
- the arm's length debt concept
- the 'safety' of safe harbour?
- the relevance of 'association'.
Geoffrey was admitted this year as a Solicitor of the NSW Supreme Court. From 1988 to 2000 Geoffrey was a Corporate Tax Partner with PricewaterhouseCoopers (PwC), and since 2001 has been engaged in a technical advisory role for that firm as a Technical Director. As part of his technical focus at PwC, Geoffrey has specialised in the debt and equity and thin capitalisation rules.
Current at 23 July 2007 Current at 05 August 2007
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