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Tax sharing agreements

Publication date: 01 Feb 03 | Source: KEEPING GOOD COMPANIES

Issue: Vol 55, no 1

Pages: pp. 49-51

Abstract:
Tax sharing agreements are a simple concept, but there are a number of rules that need to be taken into account when they are drafted. This article explains what the TSA covers, joint and several liability and some other key issues. It should be noted that the law with regard to TSAs is still not totally certain.

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Author profile

Michael Bersten
Michael is a Partner with PricewaterhouseCoopers Legal and is the leader of the PricwaterhouseCoopers Legal Tax Controversy Practice. Michael was formerly an ATO Deputy Chief Tax Counsel and Deputy Australian Government Solicitor. - Current at 26 July 2006
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