debt financing

Australian Tax Review update: February 2016

By Journal Alerts on March 20, 2016

The latest Part of the Australian Tax Review includes the following articles: “Revenue v capital: A new direction, or back to the future?” – AH Slater QC; “The debt-equity rules: A continuing experiment in economic substance” – Jesse Murphy; and “Applying VAT to financial services in China: Opportunities for China and lessons for the world?” – Yan Xu and Richard Krever. There is also an Editorial; and Book Reviews on “Tax Simplification” by Chris Evans, Rick Krever and Peter Mellor – reviewed by Helen Hodgson; and “International and Cross-Border Taxation in New Zealand” by Professor Craig Elliffe – reviewed by Kerrie Sadiq.

Posted in Australian Tax Review (AT Rev), Journals, Update Summaries | Tagged AH Slater QC, Annual Tax Expenditures Statement, AT Rev, Book reviews, capital gains and losses, characterisation, Chinese VAT, Chris Evans, Corporate Transparency Report 2015, Dale Pinto, debt financing, debt-equity rules, Div 974 of the Income Tax Assessment Act 1997 (Cth), Editorial, equity financing, financial supplies in a VAT regime or GST regime, income, International and Cross-Border Taxation in New Zealand, Jesse Murphy, Kerrie Sadiq, Peter Mellor, Professor Craig Elliffe, related scheme aggregation rules, Richard Krever, Rick Krever, Tax Reform White Paper, Tax Simplification, Yan Xu | Leave a response

Australian Tax Review update: November 2015

By Journal Alerts on November 7, 2015

The latest Part of the Australian Tax Review includes the following articles: “Tax base erosion through thin capitalisation: Consequences of Australian reforms and the tax accounting interface” – Dean Hanlon and Les Nethercott; “Internal derivatives and the attribution of income and expenditure to permanent establishments of Australian banks” – Simon Croese; and “The constitutional validity of a statutory remedial power for the Commissioner of Taxation” – Nicole Wilson-Rogers. There is also an editorial, a Current note by Dr Terry Dwyer; and a Book review on “Value Added Tax: A Comparative Approach” by Alan Schenk, Victor Thuronyi and Wei Cui, reviewed by Richard Krever.

Posted in Australian Tax Review (AT Rev), Update Summaries | Tagged “value-added” tax, Alan Schenk, AT Rev, ATO guidance, attribution of income and expenditure to permanent establishments of Australian banks, BEPS, book review, Commissioner of Taxation, constitutional validity of statutory remedial power (SRP), Current note, Dean Hanlon, debt financing, Editorial, excess debt, excessive interest deductions, internal derivatives, Les Nethercott, Nicole Wilson-Rogers, OECD, profit shifting, Richard Krever, s 55 of the Commonwealth Constitution, Simon Croese, tax accounting interface, tax base erosion, tax outcomes, tax reforms, thin capitalisation, Victor Thuronyi, Wei Cui | Leave a response

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debt financing

Australian Tax Review update: November 2015

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