Cross examination : frank account of debt dividends
01 May 96 |
"TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Issue: Vol 30 No10
This article centres on a recent case whereby the interpretation and application of s 46D of the ITAA on debt dividends is investigated
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Richard Vann, CTA is Challis Professor of Law at the University of Sydney and has taught at Harvard and NYU Law Schools and the Universities of Amsterdam, London and Oxford. Richard has worked in the past at the IMF and OECD and held many Government consultancies in Australia and elsewhere. He has been a consultant for specialist tax firm Greenwoods & Herbert Smith Freehills since 1985. Richard specialises in corporate and international taxation on which he has published widely both in Australia and internationally.
Updated by Kathy Xu for 6th VIC Tax Forum
- Current at
07 May 2018