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Thin capitalisation presentation

Published on 19 Sep 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • some aspects of foreign control
  • the role of accounting standards
  • the arm's length debt concept
  • the 'safety' of safe harbour?
  • the relevance of 'association'.

Author profile

Geoffrey Dunn FTI
Geoffrey was admitted this year as a Solicitor of the NSW Supreme Court. From 1988 to 2000 Geoffrey was a Corporate Tax Partner with PricewaterhouseCoopers (PwC), and since 2001 has been engaged in a technical advisory role for that firm as a Technical Director. As part of his technical focus at PwC, Geoffrey has specialised in the debt and equity and thin capitalisation rules. - Current at 16 May 2017
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This was presented at International Tax Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Changes to the foreign tax credit regime - a high level summary

Author(s):  Jeremy HIRSCHHORN

Materials from this session:



Interpretation of double tax agreements

Author(s):  Richard SHADDICK

Materials from this session:




Further details about this event:

 

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