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The Resource Taxation of corporate debt finance

Taxation of corporate debt finance

Label
Taxation of corporate debt finance
Title
Taxation of corporate debt finance
Contributor
Subject
Summary
The book examines the current rules and practices governing the taxation of corporate debt finance arrangements. It also analyses legislative measures and judicial authorities, the current approach of the Commissioner, and likely trends. A review of the impact of the new controlled foreign corporations legislation on corporate debt finance arrangements is also presented
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
  • Krever, R.E
  • Grbich, Y
  • Gallagher, P
http://library.link/vocab/subjectName
  • financing
  • CFC
  • debt capital
  • thin capitalization
Label
Taxation of corporate debt finance
Instantiates
Publication
Contents
  • The tax climate in Australasia
  • Prebble, J.
  • ; p. 1-10
  • Judicial approaches to tax-influenced financial arrangements
  • Richardson, I.L.M.
  • ; p. 11-26
  • Equity raising post imputation
  • Magney, T.
  • ; p. 27-68
  • Main objectives of tax-based financing: current issues
  • Wiley, M.
  • ; p. 69-80
  • The taxation treatment of lease financing
  • Hayes, M.
  • ; p. 81-96
  • Discounted and deferred interest securities
  • Wilson, N.A.
  • ; p. 97-104
  • Financing unit trusts - The aftermath
  • Cannon, W.D.M.
  • ; p. 105-124
  • Australian tax on incoming debt capital
  • Blaikie, A.W.
  • ; p. 125-140
  • Anti-avoidance measures and off-shore debt transactions
  • Williams, D.
  • ; p. 141-178
  • The new CFC rules and corporate financing arrangements
  • Croker, M.J.
  • ; p. 179-208
  • Financial risk management and the taxation of financial products
  • Paul, R.
  • ; p. 209-238
  • The deductibility of interest on debt financing
  • Grbich, Y.
  • ; p. 239-295
Extent
xxiii, 295 p.
Isbn
9780582871793
Label
Taxation of corporate debt finance
Publication
Contents
  • The tax climate in Australasia
  • Prebble, J.
  • ; p. 1-10
  • Judicial approaches to tax-influenced financial arrangements
  • Richardson, I.L.M.
  • ; p. 11-26
  • Equity raising post imputation
  • Magney, T.
  • ; p. 27-68
  • Main objectives of tax-based financing: current issues
  • Wiley, M.
  • ; p. 69-80
  • The taxation treatment of lease financing
  • Hayes, M.
  • ; p. 81-96
  • Discounted and deferred interest securities
  • Wilson, N.A.
  • ; p. 97-104
  • Financing unit trusts - The aftermath
  • Cannon, W.D.M.
  • ; p. 105-124
  • Australian tax on incoming debt capital
  • Blaikie, A.W.
  • ; p. 125-140
  • Anti-avoidance measures and off-shore debt transactions
  • Williams, D.
  • ; p. 141-178
  • The new CFC rules and corporate financing arrangements
  • Croker, M.J.
  • ; p. 179-208
  • Financial risk management and the taxation of financial products
  • Paul, R.
  • ; p. 209-238
  • The deductibility of interest on debt financing
  • Grbich, Y.
  • ; p. 239-295
Extent
xxiii, 295 p.
Isbn
9780582871793

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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