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  Miscellaneous 2020

Session 10.4: International tax structuring and cross-border financing

Published Date: 11 Mar 2020

 

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If the only certain things in life are death and taxes; it could perhaps be said that the only certain thing in Australian tax is the ongoing evolution of the Commissioner's approach towards:
  • cross-border financing transactions (including withholding taxes, guarantee fees, thin capitalisation, and interest free loans)
  • international corporate restructures
  • value chain structuring (including marketing hubs)
  • perceived "BEPS" activity and structures.
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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.

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Miscellaneous 2020

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