Published on 26 Jul 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- recent payroll tax grouping cases in the last 12 months
- some propositions arising from grouping cases
- some food for thought on the structure of the harmonised grouping legislation.
The main headings in the table of contents are:
- Case update - grouping
- Food for thought
Current at 14 September 2011
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