2024

International Masterclass

Source: New South Wales

Published Date: 20 Jun 2024

 

It is an exciting time to be in tax with 2024 continuing the trend of significant and ongoing developments in the global and Australian international taxation framework.

On the global front, developments in the approach to Pillar 2 continues as we move closer to implementation by countries. On the Australian domestic front, the developments in the international taxation framework have never been more important as we deal with new policies and legislation on thin capitalisation and debt creation, intangibles and transparency measures.

We also have new ATO guidance on software and royalties and new ATO approaches to dealing with collateral issues as part of the APA program. And we have new judicial guidance on characterisation of payments and the diverted profits tax. We also continue to see the ATO focus on key international tax risks, including expanding its focus on hybrid mismatches.

This masterclass program was a must for anyone seeking to deepen their understanding of the international tax framework and learn more about the most important issues facing the industry. The sessions provided in-depth technical views and much needed practical insights. The program also delivered a variety of perspectives to ensure attendees heard from the leading experts including views from the ATO, leading advisers and expert barristers. 

Thin capitalisation

Author(s): Scott Heezen , Peter Scott , Michael D'Anella


Intangibles – A tangible issue in 2024

Author(s): Jess Fletcher , Stefan Hempelmann



Transparency

Author(s): Andrew D'Addona , Patrice Farmer FTI , Mark Carlton

Collateral Issues and the APA Program

Author(s): Jason Vella ATI , Vy Tran , Glen Hutchings FTI

Details

  • Published On:20 Jun 2024
  • Took place at:Amora Hotel Jamison Sydney & Online

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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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