Published on 16 Apr 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses foreign issues in relation to consolidation, with a focus on: issues with multiple entry consolidated groups, structuring for cross-border acquisitions, structuring for cross-border holdings, interaction with other provisions, including thin capitalisation, withholding tax, CFC rules.
Dr Damien Lockie, FTIA (Life), is a Barrister-at-Law at the
Victorian Bar and an Adjunct Professor of Law at Bond University.
Dual qualified in law and accounting, Damien has over 30 years
experience as a Solicitor, Accountant and advocate specialising in
property and environmental laws and federal and state revenue laws.
- Current at
01 March 2012