Published on 14 Mar 18
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- background to the ATO’s compliance activities around cross-border financing
- the debt Practical Compliance Guideline – an overview
- practical considerations for taxpayers and advisers.
Stuart is a Partner in PwC’s Brisbane office specialising in international tax and the energy and resources industry. He has over 11 years experience focusing on the resources industry, including 3 years in PwC’s Sydney office advising clients on the tax implications of inbound and outbound investment with a particular focus on financing and holding structures. Stuart is a member of PwC’s Australian international tax and energy and resources focus groups and regularly contributes to PwC’s thought leadership in both areas.
- Current at
30 April 2019