Published on 29 Oct 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- thin capitalisation and the de-recognition of assets
- implications for dividend payments, franking and capital management
- further confusion created by the single entity rule
- forex gains and loss tax measurement
- tax consolidation impact including M&A issues and L7 Events
- tainting of the share capital
- employee share schemes and deductibility for net cost of acquiring shares on-market.
Anthony Klein, CTA is a Partner of PwC and has over 24 years professional experience as a corporate, international tax and M&A tax specialist. Anthony has held a number of senior leadership roles within PwC, including as leader of PwC's international tax practice across the Asia Pacific region, leader of the Melbourne Corporate Tax practice and leader of the firm's Private Client's tax practice in Melbourne. Anthony is also the principal tax adviser to a large number of companies and he has a particular focus on the technology sector. His clients range from some of Australia's largest multinational and publicly listed tech companies, to high growth businesses and earlier stage tech start-ups. He has assisted a number of corporate groups in the technology sector to structure their international investments, including through leading and advising upon cross-border acquisitions, international ownership and financing structures.
- Current at
07 February 2018
Peter is a specialist in international tax at PwC, assisting foreign investors to structure their Australian investments and Australian corporates who are expanding offshore. He works with the firm’s global tax network to develop solutions for clients and is the leader of the Australian firm’s International Tax Services group. Peter is a member of the Australian Treasury’s BEPS Tax Advisory Group and participated in the G20 BEPS Tax Symposium and the BCA BEPS workshop in 2014.
- Current at
18 August 2016