The Resource Taxation of corporate debt finance
Taxation of corporate debt finance
Resource Information
The item Taxation of corporate debt finance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation of corporate debt finance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Extent
- xxiii, 295 p.
- 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
- Isbn
- 9780582871793
- Label
- Taxation of corporate debt finance
- Title
- Taxation of corporate debt finance
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-of-corporate-debt-finance/fp6XsdOdMMc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-of-corporate-debt-finance/fp6XsdOdMMc/">Taxation of corporate debt finance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
