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International Tax Reform - Evolution or revolution?


This article examines the development of Australia's international tax reform measures and discusses the changes introduced by the New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004.

This is an updated version of a paper that was presented at the 20th National Convention in Perth on 18 March 2005.


Author profiles

Leonid Shaflender
Leonid is a Partner with Ernst & Young. - Current at 01 October 2008
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Mark Hadassin CTA
Mark is a partner in the Deloitte International Tax Group in Australia specialising in international tax and infrastructure investment. Mark has over 20 years experience providing advice to major Australian and foreign corporates on domestic and international tax issues. Prior to joining Deloitte in January 2010, Mark spent 2 ½ years as Global Head of Tax at the Babcock & Brown group where he had responsibility for all the group's tax matters. - Current at 08 July 2014
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This was presented at 20th National Convention: Tax Unmasked .

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Author(s):  Michael D'ASCENZO

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Part IVA - a post-Hart report card

Author(s):  Graeme S COOPER

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Author(s):  Peter MOLTONI

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