New thin capitalization rules

Journal
Capito, A.; Hadassin, M.
International Transfer Pricing Journal 2002 (Volume 9), No. 3
PriceUSD 45

The Australian thin capitalization rules have been amended with effect from 1 July 2001. The new rules are designed to prevent a misallocation of interest charges to Australian operations of multinationals. Focus on the general rules, the main elements of the new legislation and description of several pitfalls and opportunities.