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  2025

International tax update

Published Date: 27 Mar 2025

 

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What are the latest developments in international tax for financial services businesses in Australia?

This session looked back over the past 12 months and looks forward over the next 12 months and outline key considerations, including a discussion of emerging issues in relation to the following:

  • Thin capitalisation (including debt deduction creation) rules
  • Hybrid mismatch rules
  • Pillar Two rules
  • Non-resident CGT changes
  • Reporting and disclosure requirements; and
  • ATO expectations and areas of focus.
Author(s)

Individual Session

Author(s): Manu Sriskantharajah
Materials from this session:

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2025

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