Published on 01 Apr 06
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In the global village of the early 21st century companies are able to cut and paste business functions and activities with little regard to national borders and jurisdictional boundaries. This sets up some challenges in relation to the accessibility to and, indeed, the effectiveness of R&D tax concession measures.
Dr Marcus TIERNEY
Marcus is a Manager at PricewaterhouseCoopers.
Current at 1 April 2006
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. Current at 08 July 2007
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