Published on 05 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- practical issues arising under the tracing concessions
- recent developments in the same business test
- losses in consolidated groups - special issues
- a review of the proposed changes to the COT rules.
Martin has been a Partner in the Allens Tax Group for 20 years and in that time has been extensively involved in advising resource companies, infrastructure projects, banks and IP intensive businesses. In recent years he has focused on contentious cross border issues, both from a litigation perspective and in alternative dispute resolution.
- Current at
30 November 2020