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Thin capitalisation aspects of transfer pricing in Australia

Published on 01 Jun 01 by "THE TAX SPECIALIST" JOURNAL ARTICLE

An overview of the Exposure Draft of legislation containing the new thin capitalisation rules and the new debt/equity rules.

Author profile:

Richard Shaddick FTI
Richard is a Director in the Melbourne office of Greenwoods & Freehills. He has specialise in international taxation for many years, especially (since 1990) in the Australian taxation of controlled foreign companies (CFCs). Apart from advising private sector clients in this area, Richard also serves on the Rulings Panel of the Australian Taxation Office, and has consulted extensively with the Treasury Department on the redesign of the CFC legislation. Current at 01 July 2010 Click here to expand/collapse more articles by Richard SHADDICK.
 
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