Published on 19 Feb 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- principles for PE profit attribution
- practical issues in PE profit attribution
- effect of Subdivisions 815-B and 815-C
- effect of adopting the AOA
- adoption of the AOA by other countries.
Ian is a Consultant in the Tax group of Ashurst in Sydney. He joined the firm in 2012 after 14 years in group tax and institutional banking roles at two major Australian banks. At Ashurst, Ian advises on the tax aspects of a range of banking and corporate activities and has been involved with industry submissions on various cross-border tax issues, including the operation of the new transfer pricing rules. He is an author of the Thomson Reuters Australian Tax Handbook with responsibility for chapters on debt and equity, financial transactions, asset financing, trusts and tax planning and he is the author of the Tax chapter in Ford & Lee:
The Law of Trusts.
- Current at
15 October 2014