Upcoming Dbrief - M&A Tax

Tax Alert - May 2015

Debt Push Down: Focus on Australia and New Zealand

Tuesday, 12 May, 11:00 AM – 12:00 PM HKT (GMT +8)

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It has always been a challenge for investors to obtain tax deductions on financing costs incurred in connection with M&A. In the previous quarters, we illustrated case studies in China, Hong Kong, India, Japan, Korea, and various regions of Southeast Asia. In this quarter, we will continue the discussion of this topic with a focus on Australia and New Zealand. We'll discuss:

  • Basic and special debt push down techniques in Australia and New Zealand.
  • Illustrative case studies in Australia and New Zealand applying these techniques; considering how to align interest expense with taxable operating income, taking into account cross-border transfer pricing considerations and beneficial ownership requirements.
  • Other local country specific tax structuring issues / opportunities in relation to debt structuring.

Understand the techniques and challenges on debt push down that might affect your M&A deals.


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