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Costello announces three year transition for accounting standards

Publication date: 14 Feb 05 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 37 No 7

Pages: 567

Abstract:

Thin capitalization rules in Australia are directly affected by the Government's adoption of International Financial Reporting Standards. The Treasurer is implementing changes over three years to meet the standards.

 

 

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Author profile

Peter Collins FTI
Peter Collins, FTI, is a Partner at PwC with 25 years experience as a specialist in global tax, assisting foreign investors structuring their Australian investments and Australian corporates expanding offshore. He works with the firm’s global tax network to develop solutions for clients and is a member of the International Tax executive, which allows him to provide a unique global perspective. He is a consultant to Treasury in relation to tax reform in the areas of international tax and transfer pricing, including the MAAL/DPT and a member of the Treasury’s BEPS Tax Advisory Group. Peter was heavily involved in the rewrite of the Australian transfer pricing rules; he appeared before the Senate Estimates Committee to object to the retrospective application of those rules to US companies. He represented PwC before the Senate inquiry in relation to corporate tax avoidance by multinational companies. - Current at 01 November 2018
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