maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  2020

2020 National Infrastructure Conference - Part 3: Thin capitalisation rules - How arm's length is arm's length?

Source: National

Published Date: 27 Oct 2020

 
With the ATO's increasing scrutiny on debt deductions and the interaction with the thin capitalisation provisions, this session covered:
  • the ATO's compliance approach to the arm's length debt test outlined in PCG 2020/7
  • the ATO's new risk assessment framework
  • the role of credit ratings
  • interaction with the transfer pricing regime
  • practical experience in managing the ATO's risk assessment framework.

Thin capitalisation rules - How arm's length is arm's length?

Author(s): Cindy Perryman , Shahzeb Panhwar
Materials from this session:

Details

  • Published On:27 Oct 2020
  • Took place at:Online

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

2020

Share this page