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- Title
Related party financing in the infrastructure sector.
- Authors
Nickless, James; Kirkby, Gareth
- Abstract
The article discusses the relevance of tax developments in relation to debt pricing compliance to cross-border related party financing in Australia's infrastructure sector. Topics discussed include the analysis of the court case Chevron Australia Holdings Pty Ltd v FCT, an overview of the infastructure debt markets, and the debt practical compliance guideline from the Australian Taxation Office (ATO).
- Subjects
AUSTRALIA; CHEVRON Australia Holdings Pty. Ltd.; INFRASTRUCTURE (Economics); FCT (Company); TAXPAYER compliance; AUSTRALIAN Taxation Office; ACTIONS &; defenses (Law); TAXATION
- Publication
Taxation in Australia, 2018, Vol 53, Issue 1, p42
- ISSN
0494-8343
- Publication type
Article