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Thin Capitalisation: Inbound

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

Author profile

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 September 2017
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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

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Thin Capitalisation: Inbound

Author(s):  David SCOTT

Materials from this session:

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