Published on 18 Nov 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
outlines the transfer pricing impacts of the global credit crunch
discusses how to determine arm's length interest rates and take account of key factors such as borrower credit worthiness and characteristics of the loan
discusses the practical impact of the ATO's recent publications on the issue of debt finance, and the major areas of controversy
provides practical guidance on how to deal with the thorny issue of how to price loan guarantees.
David joined Deloitte after 35 years working at the ATO. He has been involved with transfer pricing case work, litigation, public rulings, compliance strategy and policy both domestically and at the OECD for more than 20 years. He also has extensive experience in the Financial Services sector. David is one of the most experienced and influential people in the transfer pricing area and is recognised globally given his position at the OECD for the past six years where he was involved in the development and interpretation of the transfer pricing provisions. David has extensive experience in the financial services industry with both a local and global/OECD perspective, including policy, interpretation and compliance matters. His experience specifically includes public rulings, APAs, transfer pricing audits and litigation of various issues in the financial services sector. He also has particular experience with domestic legislation including Div 820 and Part IIIB. Current at 18 November 2008Current at 12 January 2009
Geoff is a partner and senior economist with Deloitte’s Global Transfer Pricing group in Sydney. Geoff’s key focus area is the
financial services industry including transfer pricing issues associated with debt funding, and he has published a number of
articles and spoken at external seminars in this area. Current at 18 November 2008Current at 27 April 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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