Securitization and Thin Capitalization

Journal
Author
Joseph, A.
Country
Australia
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author considers recent changes to law governing securitization and thin capitalization in Australia, and reviews guidance from the Tax Office regarding the exemption of certain special purpose entities from the thin capitalization rules.