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Courses/Tax/Corporate Tax *

Debt versus Equity: Beware the Fishhooks

Debt and Equity Instruments: Tax and Commercial Implications

Created byTEO Training
BeginnerUpdated Jan 16, 2025
Debt versus Equity: Beware the Fishhooks

What You'll Learn

check_circleHave an improved understanding of how tax and commercial factors interact to influence a company’s capital structure
check_circleProvide improved advice to clients on the funding of companies and which instruments best suit their purpose
check_circleHave renewed awareness of the detrimental tax implications that can arise for certain restructuring arrangements

About This Course

This webinar considers the different types of debt and equity instruments that can be used to fund a company. It considers how tax and commercial considerations can influence a company’s capital mix and the suitability of different instruments.

This webinar will address the following topics:

  • What is the difference between debt and equity for tax purposes? Why does this matter?
  • What tax factors should be considered alongside the commercial factors when determining how a company is funded and the mix of debt and equity
  • What are “preference shares” and how are these taxed? 
  • What are “convertible notes” and how are these taxed? This consideration includes SAFEs (simple agreements for future equity)
  • What are SAFEs? How are these taxed and what tax concerns exist for these?
  • What is “sweat equity”? How is it taxed and why does it matter?
  • How could the Foreign Investment Fund regime impact investors?
  • What fishhooks commonly arise with restructuring, including debt parking and dividend stripping

Suited to: 

  • Accountants and lawyers that commonly advise clients on the establishment of companies and the appropriate capital structure
  • Founders who are looking at growing their business’ capital
  • Advisors involved with company capital raisings and restructures
  • Others generally involved with business and with an interest in the balance between tax and commercial considerations with company funding

Your Instructors

TEO Training
TEO Training
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TEO Training provides practical learning experiences on primarily tax-related topics for accountants, lawyers and business advisors across New Zealand.

Richard Muth
Richard Muth

Senior Manager – Tax Advisory, Findex/Crowe

Richard Muth is an experienced taxation practitioner at Findex/Crowe, with more than 10 years of experience, working with clients ranging from large multinational groups, Australasian groups, New Zealand-based SMEs, along with high net worth individuals. A core specialty of Richard’s is helping expatriates and their employers understand and manage their tax implications and obligations.

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