This paper covers:
- hybrid mismatch rules
- the Australian DPT
- the multilateral instrument - a game changer?
- thin capitalisation, CFC and cash box rules for banks and insurers.
Source: National
Published Date: 8 Feb 2017
This paper covers:
More by Peter Collins
Alternative Assets Insights: Imported hybrid mismatches
- Journal
01 Jun 2021
Alternative assets insights: Expansion of the definition of significant global entity
- Journal
01 Aug 2020
Alternative assets insights: Glencore v FCT: Transfer pricing decision
- Journal
01 Dec 2019
Related party financing
- Paper
26 Oct 2017
Coping with the cross-border attack: The MAAL and more
- Journal
01 Mar 2017
The new reality - Australia's cross-border tax environment
- Presentation
23 Nov 2016
BEPS and international tax: The new reality paper
- Presentation
26 Oct 2016
The new reality of international tax
- Paper
26 Oct 2016
Coping with cross-border attack: TP, MAAL, hybrid, PE, and related law changes
- Presentation
05 Oct 2016
More by Jayde Thompson
Alternative Assets Insights: Multinational tax integrity proposals
- Journal
01 Sep 2022
Seat 1A on the digital tax plane: Chasing source - or chaos?
- Presentation
15 Oct 2020
Seat 1A on the digital tax plane: Chasing source - or chaos?
- Video
15 Oct 2020
Seat 1A on the digital tax plane: Chasing source - or chaos?
- Audio
15 Oct 2020
Alternative assets insights: A new approach to the CM&C test
- Journal
01 Sep 2018
BEPS/current issues in cross border transactions presentations
- Presentation
18 Nov 2015
Alternative assets insights: The importance of the arm's length debt test to infrastructure
- Journal
01 Aug 2015
Treaty shopping
- Paper
07 Oct 2010
More by Matt Osmond
Loan variations and bad debts
- Audio
22 Apr 2021
Loan variations and bad debts
- Presentation
22 Apr 2021
Loan variations and bad debts
- Video
22 Apr 2021
Loan variations and bad debts
- Paper
22 Apr 2021
TOFA Part 1 - The accruals and financial reports methods
- Paper
15 Feb 2012
TOFA Part 1 - The accruals and financial reports methods
- Presentation
15 Feb 2012
How does TOFA affect your business paper?
- Paper
04 Mar 2010
How does TOFA affect your business presentation?
- Presentation
04 Mar 2010
Practical Impact of Proposed Reform
- Presentation
19 Feb 2003
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags