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Characterising derivative-based loan arrangements

Karlinsky, Stewart and Krever, Richard 2004, Characterising derivative-based loan arrangements, Australian tax forum, vol. 19, no. 4, pp. 435-472.

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Title Characterising derivative-based loan arrangements
Author(s) Karlinsky, Stewart
Krever, Richard
Journal name Australian tax forum
Volume number 19
Issue number 4
Start page 435
End page 472
Publisher Taxation Institute of Australia
Place of publication Sydney, N.S.W.
Publication date 2004
ISSN 0812-695X
Summary The income tax and GST laws contain an array of rules that apply to debt and gains in the nature of interest. The definitions of 'debt' or 'loan' and amounts in the nature of 'interest' vary across the provisions and tax officials, taxpayers and courts must decide whether the terms should be read as applying to debt, loans or interest in a narrow legal sense or should be read more broadly to catch multi-element arrangements that give effect to a debt or loan relationship in an economic or commercial sense but not in conventional single document form. This article reviews the UK, US and Australian approaches to interpreting multi-element transactions and considers whether four tax provisions dealing with debt should be interpreted to apply to multi-element, derivative-based loan arrangements.
Language eng
Field of Research 180125 Taxation Law
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30002362

Document type: Journal Article
Collection: Law
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