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General value shifting regime - impact for corporate and business groups

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses general value shifting regime's impact on corporate and business groups, including: the immediately-taxable outcomes, the outcomes affecting cost bases on realisation of assets, the concessions and carve-outs, structuring intra-group transactions, and is this a spur for corporate groups to enter consolidation?

Author profile:

Anthony Stolarek CTA
Tony engages with Australia's federal and state governments, Treasury and Taxation Office on tax policy and tax administration, through the EY Australia Tax Centre for Excellence. In his EY role and membership of the Institute of Chartered Accountants in Australia tax technical committee, he is heavily involved in submissions to government and the ATO on policy proposals, changes in the tax system and improving its administration and interpretation. Tony is an ICAA representative on the ATO National Tax Liaison Committee and various subcommittees and a member of the Law Council of Australia Business Law tax committee. He is also involved in the EY global Tax Policy Services network which has had significant focus on Base Erosion and Profit shifting in the last year. Tony is a member of the Treasury Special Reference Group relating to its scoping paper dealing with the Risks to Sustainability of the Corporate Tax Base. Current at 14 August 2013 Click here to expand/collapse more articles by Tony STOLAREK.
 

This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE".

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Further details about this event:

 

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