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CFCs and the share value shifting rules

Publication date: 01 Jun 95 | Source: AUSTRALIAN TAX REVIEW

Issue: VOL 24 NO 2

Pages: 114-118

Abstract:
The article discusses the application of share value shifting rules under Division 19B to Australian controlled foreign companies

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Author profile

Emanuel Hiou CTA
Emanuel is a partner in Deloitte’s financial services industry tax practice. Emanuel specialises in tax consulting for M&A transactions, corporate restructures, capital raising transactions, cross-border funding structures and tax risk management for the banking industry. Prior to joining Deloitte in March 2010, Emanuel had 14 years experience with National Australia Bank (NAB) in various tax leadership and advisory roles, including Head of Group Taxation for nine years. In those roles, Emanuel contributed to many M&A deals, capital raising transactions and product development initiatives in NAB’s banking and funds management businesses. - Current at 30 September 2011
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