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Proposed Thin Capitalisation Rules: Outbound Investors

Published on 03 Apr 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation examines the operation of the proposed thin capitalisation rules which apply to outward investing entities (both ADI and non-ADI).

Author profile:

Richard Dukes CTA
Richard is a Partner of Atanaskovic Hartnell and heads up their tax practice. Richard specialises in corporate tax including structuring into and out of Australia, transfer pricing, tax disputes and corporate reorganisations. He has previously lectured and written papers for the Taxation Institute of Australia on the foreign source income rules since their introduction in 1990. Current at 20 September 2010 Click here to expand/collapse more articles by Richard DUKES.
 

This was presented at Thin Capitalisation and Debt/Equity Rules.

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