Debt Equity

Australian legislative responses to the BEPs report - The changes so far and what you should be thinking about!

Source: New South Wales

Published Date: 18 Sep 2013

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

This paper covers:

  • thin capitalisation changes - safe harbour and worldwide gearing
  • the arm’s length debt test - status update
  • refinancing to manage thin capitalisation changes - the tips and traps!
  • the interface of thin capitalisation, s25-90 and s23AJ and the status of NANE income
  • transparency changes
  • the repeal of s25-90 – what apportionment, allocation or tracing issues will arise.

Individual Session

Australian legislative responses to the BEPs report - The changes so far and what you should be thinking about!

Author(s): Arash Azimi , Rosalind Myint

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Debt Equity Thin capitalisation Miscellaneous Corporate tax Income tax 2013

Share this page