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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

Dr John Glover
Photo of author, 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 15 September 2017
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