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Tax and value: An oxymoron? paper

Published on 14 Mar 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is 'value'?
  • what makes arriving at valuations subjective?
  • how to strike a balance between tax and value?
  • methodology hierarchy
  • intangible assets.

Author profile:

Author Photo - Michael Churchill ATI
Michael Churchill ATI
Michael has 25 years valuation and corporate advisory experience and is CEO of Value Adviser Associates. Michael has advised on a significant number of valuations related to income tax and other stamp duty including acting as expert witness in a number of tax cases • both for taxpayers and revenue agencies (ATO and State revenue offices). The valuation assignments Michael has led include TARP, Div 149, land rich and land holder stamp duty, tax consolidations, international transfer pricing, intangible asset valuation, and mining and exploration information claims. Current at 01 October 2013 Click here to expand/collapse more articles by Michael CHURCHILL.
 

This was presented at 27th National Convention.

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