Skip to main content
shopping_cart

Your shopping cart is empty

Thin Capitalisation and Debt/Equity Rules

Published on 03 May 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation addresses the following topics: What are the new definitions of debt/equity?; When will interest be deductible? When will distributions be treated as dividends?; Planning points in review of funding arrangements; A practical worked example.

Author profile:

David Grecian
David Grecian is currently National Director with Deloitte Touche Tohmatsu in Melbourne. David has nearly 30 years’ experience in transfer pricing case work, litigation, public rulings and policy. As Chair of the OECD WP6 and the Steering Group on transfer pricing in Paris, he was the senior official responsible for the development of the OECD report on attribution of profits to permanent establishments, including banking, global trading and insurance. Current at 03 September 2010 Click here to expand/collapse more articles by David GRECIAN.
 
Individual sessions

Thin Capitalisation and Debt/Equity Rules

Author(s):  David GRECIAN

Materials from this session:

Further details about this event:

 

Copyright Statement