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Australian legislative responses to the BEPs report - The changes so far and what you should be thinking about! presentation

Published on 18 Sep 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • thin capitalisation changes - safe harbour and worldwide gearing
  • the arm’s length debt test - status update
  • refinancing to manage thin capitalisation changes - the tips and traps!
  • the interface of thin capitalisation, s25-90 and s23AJ and the status of NANE income
  • transparency changes
  • the repeal of s25-90 – what apportionment, allocation or tracing issues will arise.

Author profiles:

Ernest Chang

Click here to expand/collapse more articles by Ernest Chang.
 
Rosalind MYINT

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Arash AZIMI
Arash is a Senior Consultant at PwC.
Click here to expand/collapse more articles by Arash AZIMI.

This was presented at International Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Legislative changes to the transfer pricing rules - The practical implications

Author(s):  Tony Gorgas

Materials from this session:





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