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  Deductions International tax & business Thin capitalisation

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

 

This presentation 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.

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Author(s)

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
Materials from this session:

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Tags

Deductions International tax & business Thin capitalisation Miscellaneous Corporate tax Income tax 2013

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