Miscellaneous 2007

Editorial message: Tax consolidation - sharpening a cutting-edge reform

Source: The Tax Specialist Journal Article

Published Date: 1 Aug 2007

The fact that the Australian tax consolidation regime is in the league of world’s best practice from a policy perspective was more than apparent when I attended the 2004 International Fiscal Association conference, which focused on the taxation of corporate groups. While in most countries group taxation provisions only extend to loss grouping and the intra-group transfer of assets, the Australian regime also directly tackles the critical gain and loss duplication problems normally associated with the taxation of corporate groups.

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Miscellaneous 2007

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