Your shopping cart is empty
Branch attribution for banks presentation
Published on 06 Feb 19 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- banking landscape
- typical structures
- legal framework
- current areas of focus for the ATO
- insight from the tax avoidance taskforce (top 100 and top 1000 programs)
- RBA vs FSE in practice – is there much difference?
- what does this mean for taxpayers seeking assurance over branch attribution outcomes?
- scope for Australia adopting the FSE under the Authorised OECD approach.
Author profiles
Julian Pinson FTI
Julian is a Partner at Greenwoods & Herbert Smith Freehills Pty Limited. Julian advises on a wide range of tax matters, with a focus on banking and financial services, property, M&A and funds management. Julian has particular expertise in cross-border finance, TOFA, corporate restructures, debt and equity raisings and M&A. - Current at 22 November 2021James Campbell
James is a Director, managing the Banking and Finance Strategy in the Public Groups business line of the ATO. James has 20 years experience in compliance, audit and public advice with a focus on the banking and finance industry. Areas of expertise include capital management and hybrid financing, offshore banking units (OBUs), transfer pricing, branch attribution, controlled foreign corporations (CFCs), Part IIIB and thin capitalisation. James is currently playing a leading role in the delivery of the ATO’s Top 100 and Top 1,000 program in relation to the banking and finance industry. - Current at 18 November 2021
This was presented at 2019 Financial Services Taxation Conference .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Accounting standard changes that impact tax
Author(s): Geoffrey YIU, Zuzana PaulechMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Current issues for GST credit recovery in financial services – A revisiting of the fundamentals
Author(s): Anthony FITZGERALD, Hoa WoodMaterials from this session:
-
insert_chart
Future Aussie tax reform: An academic perspective
Author(s): John FreebairnMaterials from this session:
-
insert_drive_file
Recent cases
Author(s): Joanne DUNNEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Branch attribution for banks
Author(s): Julian PINSON, James CampbellMaterials from this session:
-
insert_chart
Australia’s hybrid mismatch rules: The new goalposts for financing arrangements
Author(s): Andrew Hirst, Amelia TengMaterials from this session:
-
insert_chart
Interest withholding tax - Common issues
Author(s): Ian KELLOCK, Bronwyn KIRKWOOD, James SaintyMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Stapled structures – Where to from here?
Author(s): Richard BUCHANAN, Katrina PivaMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Taxation of digital business
Author(s): Michael BARBOUR, Nishlin MOODLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement