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
12 December 2007