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  Anti-avoidance Debt Equity

Base erosion and profit sharing

Source: QLD

Published Date: 17 Oct 2013

 

We are living in a post-GFC world where economies, trade, commerce and technology are rapidly changing. In this evolving environment, the question is whether the tax policies and rules should also change, and if so, how?

This presentation unpacks this question by drilling into key BEPS issues, outlining the current state of play, examining viable reform options, and speculating how BEPS will affect the tax system in the future. It covers:

  • BEPS - what is it and what does it mean?
  • the International context
  • the Australian context and insights into the forging of the Australian Policy
  • possible BEPS-driven reform and implications for the taxpayers and the ATO.

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Author(s)

Individual Session

Base erosion and profit sharing

Author(s): Niv Tadmore CTA , Benjamin Lancaster ATI
Materials from this session:

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Details

  • Published By: Niv Tadmore CTA
  • Published On:17 Oct 2013
  • Took place at:Palazzo Versace, Gold Coast

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Tags

Anti-avoidance Debt Equity Deductions Finance Investment International tax & business Thin capitalisation Transfer pricing Corporate tax 2013

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