Published on 05 Apr 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses inbound thin capitalisation, with a focus on: Mechanics of the calculation method statement; Testing an entity's debt - carrying capacity; Transition issues for entities with substituted accounting periods; Aspects associated with the choice of asset valuations
David Scott ATI
David is a Partner at Ernst & Young, has many years of experience in advising business in the areas of corporate, M&A, cross border and international tax. He has worked on a number of tax liaison
committees, tax reform consultation groups. David has an extensive background in advising companies on cross border IP ownership.
Current at 15 February 2012
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