Debt Equity Finance

The future of hybrid financing in Australia

Source: New South Wales

Published Date: 9 Oct 2014

 

This presentation covers:

  • Australia’s tax hybrid financing history
  • 23AJ evolution
  • debt equity rules and thin capitalisation
  • Division 768-A
  • overview of key changes
  • the “targeted scenario”
  • BEPS action 2: hybrid mismatch arrangements
  • BEPS impact on current hybrid financing approaches
  • observations on future of hybrid financing.

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Author(s)

Individual Session

The future of hybrid financing in Australia

Author(s): Joanne Lugg , Craig Church , David Watkins CTA , Mark Hadassin CTA

Details

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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.

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Debt Equity Finance Investment International tax & business 2014

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