Dbriefs Asia Pacific Tax Webcasts
Anticipating tomorrow's complex issues and new strategies is a challenge. Sparking innovative ideas with Dbriefs that give you valuable insights on important developments affecting your business in Asia Pacific
Tax efficient funding arrangements for M&A transactions in Australia, China, and India
26 June, 2:00 – 3:00 PM HKT (GMT +8)
Host: William Lee
Presenters: Enzo Coia and Amrish Shah
Deal flow continues to be strong in Asia Pacific amid the rapid development of BEPS in Australia, China, and India. Tax authorities have been escalating their scrutiny in regard to interest deductions arising from cross border related party M&A funding arrangements. Due consideration should be given to the choice of funding instruments by evaluating commercial requirements and impact on profit repatriation and exit. We'll discuss:
- Recent legislative developments for typical funding instruments (e.g., equity and debt classification, cross currency swaps) used for investments in these countries and cases (including the landmark decision in Chevron in Australia) that could impact investors' funding arrangements.
- Impact of the recent amendments in tax treaties vis-à-vis the funding instruments.
- Restriction on tax deduction for interest paid to overseas related parties.
Hear about key cases in this area and learn ways your organization can structure its Asia Pacific M&A financing tax efficiently.