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Valuations: A battle of art vs science vs law in stamp duty paper

Published on 24 Jul 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • foundations of valuation principles
  • legislative provisions
  • asset transfers – key issues in valuing asset transfers
  • equity transactions – valuation of land in landholder/land-rich transactions.

Author profile:

Nathan Deveson


 

This was presented at 14th Annual States' Taxation Conference.

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Individual sessions

State taxes cases update

Author(s):  Stefan DeBellis

Materials from this session:

States taxes update

Author(s):  Alex Jacobs

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Payroll tax cases - "The big ones"

Author(s):  Philip MAGOFFIN

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