The Resource Tax issues - financing the acquisition and expansion of businesses

Tax issues - financing the acquisition and expansion of businesses

Label
Tax issues - financing the acquisition and expansion of businesses
Title
Tax issues - financing the acquisition and expansion of businesses
Creator
Subject
Language
eng
Summary
To determine the appropriate financing structure, the authors consider the use of debt as an option. Issues like the deductibility of interest, group approach to borrowing, thin capitalization and withholding tax are surveyed. Methods of equity financing, hybrids and leasing are also analysed. The anti-avoidance provision, Part IVA, and the taxation of financial arrangements are also discussed
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 5 (1999),
http://library.link/vocab/creatorName
  • Andrew, M
  • Orow, N
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • interest deduction
  • hybrid financing
  • swap
  • TOFA
Label
Tax issues - financing the acquisition and expansion of businesses
Instantiates
Publication
Other control number
aptb049901.pdf
Label
Tax issues - financing the acquisition and expansion of businesses
Publication
Other control number
aptb049901.pdf

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