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Thin Capitalisation and Debt Equity Rules Outbound

Published on 05 Apr 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint discusses thin capitalisation and debt equity rules outbound, including your questions to: when will the new outbound thin capitalisation rules apply?; How do you calculate the 75% net asset safe harbour debt amount?; How to calculate the 120% of worldwide gearing debt amount method; Practical problems from relying on the arm's length debt method; How will im pact the global tax and funding strategies of Australian multinational groups?

Author profile:

Ian Dinnison CTA
Ian Dinnison is a Tax Partner in the Information, Communication and Entertainment group within the Sydney office of KPMG. He has been advising corporates for over 25 years. Over the years, his clients have included many leading organisations in the publishing, TV and radio broadcasting and software industries. For many years, he was a member of the Taxation Institute’s Victorian Technical committee and has been a regular presenter at Taxation Institute’s and other forums. Current at 20 February 2008 Click here to expand/collapse more articles by Ian DINNISON.
 

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

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Individual sessions

Thin Capitalisation and Debt Equity Rules Outbound

Author(s):  Ian DINNISON

Materials from this session:

Thin Capitalisation: Inbound

Author(s):  David SCOTT

Materials from this session:

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