International Tax Seminar
Thursday, 18 September 2014
Interest payments between groups are commonly used in international tax planning. To address the deductibility of excessive intra-group interest payments, the Organisation for Economic Cooperation and Development (OECD) has proposed further restrictions on interest deductibility as part of its Action Plan on Base Erosion and Profit Shifting (BEPS).
In light of these developments, companies will need to review their existing structures to determine whether they are able to withstand further scrutiny from tax authorities and whether there is a need to change their financing structures.
Join us at this seminar for an update on the BEPS project, how interest has been used in international tax planning, what measures tax authorities in certain Asia-Pacific countries are taking to address interest deductibility, and how these developments will affect your debt structures and financing arrangements.
- Updates on the OECD’s BEPS Actions 2 and 4
- How interest has been used in international tax planning (e.g., simple debt, financing companies, guarantees, hybrids instruments)
- Pitfalls and different rules introduced to curb excessive interest deduction (e.g., thin capitalisation rules, earnings stripping rules, transfer pricing)
- Developments in Japan, Australia, India and UK in this area
- Chester Wee, Partner, International Tax Services, EY Singapore
- Jonathan Stuart-Smith, Asia-Pacific Leader, Global Tax Desk Network
- David Scott, Australia Tax Desk
- Gagan Malik, India Tax Desk
- Daniel Dickinson, UK Tax Desk
- Clients and alumni: S$160.50 per person
- Public: S$192.60 per person
Includes GST, coffee break and seminar materials
Cherie SY Chan
+65 6309 8297
Ernst & Young Solutions LLP reserves the right to cancel the seminar or amend the schedule, venue and speaker(s) due to circumstances beyond our control. Registration is on a first-come-first-served basis. We regret that we cannot give fee refunds, but changes in the personnel attending can be accommodated.