The exposure draft legislation gives effect to the Board of Taxation’s recommendations on improving debt and equity tax rules to address the uncertainty and compliance costs that result from the current rules. For the exposure draft legislation and procedures for making a submission see here.
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Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…