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Merger & acquisitions transactions paper

Published on 14 Oct 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • interaction of the demerger rules with the tax consolidation regime
  • no demerger relief for CGT event L5
  • head company as a "demerging entity"?
  • cost setting anomoly
  • CGT straddle contracts - intra-group dealings
  • straddle contract between group members
  • straddle contract over an intra-group interest.

Author profile:

Richard HENDRIKS
Current at 15 June 2011 Click here to expand/collapse more articles by Richard HENDRIKS.
 

 

This was presented at 5th Consolidation Symposium .

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

Individual sessions

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Colin Jones

Materials from this session:

Tax consolidation law changes - Counsel and practitioner perspectives

Author(s):  Michael FLYNN

Materials from this session:





Merger & acquisitions transactions

Author(s):  Richard HENDRIKS

Materials from this session:


SMEs and tax consolidation

Author(s):  Alexis KOKKINOS

Materials from this session:


Compliance - ATO perspective

Author(s):  Scott Burrows

Materials from this session:


Post implementation review of certain aspects of the consolidation regime

Author(s):  Keith JAMES

Materials from this session:

Further details about this event:

 

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