Proposed Australian thin capitalisation changes – Revamp or regression?
Source: New South Wales, Online
Published Date: 22 Jun 2023
A key part of the Australian government’s multinational tax integrity package is reforms to all aspects of Australia’s thin capitalisation regime, including a movement to an earnings (rather than asset) based approach and changes to the alternatives test utilising arms length debt and worldwide gearing methodologies.
This practical session examines the proposed changes, their impact on different taxpayers (inbound, outbound) and industries (e.g. services, capital intensive (e.g. mining, infrastructure etc), private equity) and work through some easy to follow examples.
Individual Session
Details
- Published By: Annie Giang, Stefan Hempelmann
- Published On:22 Jun 2023
- Took place at:Amora Hotel Jamison Sydney & Online
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