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  • A Practical Analysis of Value Shifting 12 months on - is it real law or a search for the illusory? case studies

A Practical Analysis of Value Shifting 12 months on - is it real law or a search for the illusory? case studies

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Published on 21 Aug 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

These case studies cover the following issues:
- accessing the myriad of different exceptions under new value shifting rules
- direct value shifting - an examination of changes from old Div 140
- indirect value shifting - the practical shifting implications of these new provisions
- an analysis of specific value shifting issues commonly arising for business, such as dividend access shares, debt forgiveness, interaction with demergers and consolidations.

Author profile

Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. - Current at 30 August 2017
Click here to expand/collapse more articles by Lachlan R WOLFERS.

 

This was presented at 11th National Tax Intensive Retreat: A Balancing Act .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA - Reconciling the Irreconcilable

Author(s):  Mark GOLDSMITH

Materials from this session:

A Practical Analysis of Value Shifting 12 months on

Author(s):  Lachlan R WOLFERS

Materials from this session:

In Search of the True Demerger

Author(s):  Martin KEATING,  Gordon THRING

Materials from this session:

Stamp Duty Relief for Reorganisation

Author(s):  Harry LAKIS

Materials from this session:

CGT Implications and Loss Preservation on Reorganisation

Author(s):  David LINKE,  Andrew HAMAD

Materials from this session:

Further details about this event:

 

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