On 16 October 2014, changes to Australia's thin capitalisation and non-portfolio dividend exemption rules received Royal Assent. The changes to the thin capitalisation rules represent a significant ...
It is now apparent that multinational tax avoidance and aggressive tax planning is a significant fiscal risk to the country. We have already seen major amendments to Australia’s tax regime to tackle ...
The Thin Capital Rules were introduced to prevent abuse of tax deductions with respect to interest paid on a loan made by a non-resident investor that controls a Japanese business operator. The policy ...
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new ...
Tax provisions favoring corporate debt over equity finance (“debt bias”) are widely recognized as a risk to financial stability. This paper explores whether and how thin-capitalization rules, which ...
© All content copyright NBR. Do not reproduce in any form without permission, even if you have a paid subscription. The Government is proposing to relax the thin ...
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