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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 Shaddick FTIA is a Director of Greenwoods & Freehills in Melbourne. He has extensive experience in international taxation with his primary area of interest being the taxation of controlled foreign companies. Richard is a member of the Public Rulings Panel of the Australian Taxation Office. He is a former State & National Councillor of the Taxation Institute, and a former Australian President of the International Fiscal Association. He represented the Taxation Institute on the Tax Treaties Advisory Panel from 1997-2006. He is an occasional member of the GAAR Panel. - Current at 25 July 2016
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