Thin capitalization : Australia

Journal
Clark, B.; Varrasso, A.
Australia
Asia-Pacific Tax Bulletin 2005 (Volume 11), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article provides an overview of the Australian thin capitalization provisions, their operation and potential planning opportunities. The article is part of a comparative survey of the thin capitalization rules in the Asia-Pacific OECD Member States.