Tax implications of cross-border financing

Description

The tax rules around intercompany funding into New Zealand have recently been tightened to combat certain BEPS risks from inbound financing. For example new transfer pricing, thin capitalisation and anti-hybrid rules are now in operation. This webinar will discuss the latest rules and issues to be aware of with cross-border loans and guarantees. In particular, we will cover:

  •  Changes to thin capitalisation rules 
  •  New restrictive transfer pricing rules 
  •  Type of arrangements where anti-hybrid rules come into play 
  •  Issues that IRD focus on with loans 
  •  Risk mitigation 

The webinar will consist of a mix of the latest rules as well as practical examples to illustrate key points. We will discuss some of the matters that have resulted in IRD audit and/or dispute.

Some knowledge of financing and taxation/transfer pricing are useful, but not a pre-requisite to attend this webinar. Relevant tax and transfer pricing concepts will be summarized in advance of explaining more detailed rules.

LEARNING OUTCOMES

Attendees will gain an understanding of:

  • Changes to thin capitalisation rules
  • The new restrictive transfer pricing rules
  • Types of arrangement where anti-hybrid rules come into play
  • Issues that IRD focus on with loans
  • Risk mitigation

SUITED TO

This seminar is targeted at finance people in multinational companies or accountants/advisers in practice that work with foreign owned companies.

PRESENTER

Mark Loveday, Principal, Loveday Consulting

 

 

 

 

 

1.25 CPD Hours

  • Feb 13
    Wed, 10:30 AM NZDT - 11:45 AM NZDT Online
    • $190.00 excl. GST

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One-connection-one-fee

Our webinars operate on a 'one-connection-one-fee' basis so you can have your whole team participate for one cost effective price and claim CPD points.

Recordings

All registrants that do not log into the live webinar are automatically sent a recording either later the same day or early the next business day.

If you did log in and wish to view again simply drop us a line at NZ‑learning@wolterskluwer.com and we’ll be happy to send it to you via email.

Sole practitioners

A discount on webinars is available for sole practitioners. Please contact us at NZ‑learning@wolterskluwer.com to confirm eligibility.