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Neutrality limits review options

Publication date: 01 Nov 99 | Source: INTERNATIONAL TAX REVIEW

Issue: Vol 10, No 10

Pages: pp.23-26

Abstract:
The results of Australia's Ralph Committee were released recently. While advances were made in consolidations, rollovers and capital gains, the need for neutrality limited the proposals' scope. The authors report.

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Author profiles

Zorach Diskin FTI
Zorach is a Principal in the International Tax Services Group of Ernst & Young. For over 10 years he has advised major Australian and foreign multinationals on the tax implications of cross border investments. Prior to joining the profession Zorach was with the ATO where he spent five years in the ATO's Policy and Legislation Division. Much of that time he was engaged in developing the CFC measures. Since joining the profession Zorach has also been involved with the Tax Office's National Tax Liaison Group Foreign Source Income Sub-Committee. - Current at 01 August 2004
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Alfonso Capito
Alf is a Senior Tax Partner and head of Ernst & Young’s Tax Policy Group. He has more than 20 years’ experience, with a focus on international tax. Alf has been closely involved in the reform of Australia’s international tax regime and is a regular presenter and commentator on tax issues, including co-authoring the White Paper prepared by the Business Council of Australia, which was used as a basis for the Australian Government’s Review of International Tax Arrangements. Alf was also a member of the Australian Financial Centre Task Force and an adviser to the Business Tax Working Group and continues to be involved in tax policy and design reforms impacting corporate Australia. - Current at 07 October 2014
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