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Preventing the pass-through of corporate tax preferences: is change desirable

Published on 01 Feb 99 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This article deals with the mechanisms for blocking the pass-through of tax-preferred status. Also, because a tax-preferred pass-through must be separated to be blocked, the article will briefly look at different modes of how to identify tax preferences.

Author profile:

Author Photo - John Glover
Dr John Glover
John is a Barrister practising in Melbourne and part-time Associate Professor in the Faculty of Law at Monash University. John practised as a Barrister in the 1980s, before becoming an academic and writing Commercial Equity: Fiduciary Relationships (1995), Equity, Restitution & Fraud (2004) and over 40 book chapters and refereed journal articles. He re-signed the roll in 2005 and works in the areas of taxation, trusts and equity law. Current at 19 May 2009 Click here to expand/collapse more articles by John GLOVER.
 
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