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New MIT regime paper

Published on 20 Sep 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the tax law design process
  • attribution method of taxation
  • when will a MIT have clearly defined rights?
  • dealing with unders & overs
  • cost base adjustments
  • arm's length dealing rule
  • character retention.

Author profiles:

George Stamoulos
Current at 09 November 2011
 
Matt WEERDEN
Current at 09 November 2011 Click here to expand/collapse more articles by Matt WEERDEN.

 

This was presented at 9th Annual Property Intensive .

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