shopping_cart

Your shopping cart is empty

Branch attribution for banks presentation

Published on 06 Feb 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • banking landscape
  • typical structures
  • legal framework
  • current areas of focus for the ATO
  • insight from the tax avoidance taskforce (top 100 and top 1000 programs)
  • RBA vs FSE in practice – is there much difference?
  • what does this mean for taxpayers seeking assurance over branch attribution outcomes?
  • scope for Australia adopting the FSE under the Authorised OECD approach.

Author profiles

James Campbell
James Campbell is a Director, managing the Banking and Finance Strategy in the Public Groups business line of the ATO. James has over 15 years experience in compliance, audit and public advice with a focus on the banking and finance industry. Areas of expertise include capital management and hybrid financing, offshore banking units (OBUs), branch attribution, controlled foreign corporations (CFCs), Part IIIB and thin capitalisation. James is currently playing a leading role in the delivery of the ATO’s Top 100 and Top 1,000 program in relation to the banking and finance industry. - Current at 01 November 2018
Click here to expand/collapse more articles by James Campbell.
Julian Pinson FTI
Julian Pinson, FTI, is a Director at Greenwoods & Herbert Smith Freehills Pty Limited. Julian advises on a wide range of tax matters, with a focus on banking and financial services, M&A and funds management. Julian has particular expertise in cross-border finance, TOFA, corporate restructures, debt and equity raisings and M&A. - Current at 26 June 2019
Click here to expand/collapse more articles by Julian PINSON.

 

This was presented at 2019 Financial Services Taxation Conference .

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

Individual sessions

Current issues for GST credit recovery in financial services – A revisiting of the fundamentals

Author(s):  Anthony FITZGERALD,  Hoa Wood

Materials from this session:

Future Aussie tax reform: An academic perspective

Author(s):  John Freebairn

Materials from this session:


Branch attribution for banks

Author(s):  Julian PINSON,  James Campbell

Materials from this session:

Australia’s hybrid mismatch rules: The new goalposts for financing arrangements

Author(s):  Andrew Hirst,  Amelia Teng

Materials from this session:




Further details about this event:

 

Copyright Statement
click to expand/collapse