Both closely held groups and multinationals have had to grapple with the complex and imprecise rules restricting their borrowing capacity under extensively revamped thin capitalisation rules. Following Draft TR2002/D6 the scope of these provisions may have been significantly expanded.
Miscellaneous
2002
Thin capitalisation - one more hidden trap
Source: Victoria
Published Date: 12 Sep 2002
Individual Session
Thin capitalisation - one more hidden trap
Author(s):
Mark Morris FTI
Materials from this
session:
Details
- Published By: Mark Morris FTI
- Published On:12 Sep 2002
- Took place at:Park Hyatt, Melbourne
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Tags
Miscellaneous
2002
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