This presentation covers:
- snapshot of common international taxation issues
- thin capitalisation rules and recent amendments
- Part IVA amendments: multinational permanent establishments
- base erosion & profit shifting (BEPS) and transfer pricing
- controlled foreign companies (CFCs)
- exempt income (sections 768A, 768G, 23AH, 23AI, 23AG)
- debt deductions in relation to foreign NANE income (section 25-90)
- Australia's double tax treaties.