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A Practical Analysis of Value Shifting 12 months on - is it real law or a search for the illusory? presentation

Published on 21 Aug 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers the following issues:
- accessing the myriad of different exceptions under new value shifting rules
- direct value shifting - an examination of changes from old Div 140
- indirect value shifting - the practical shifting implications of these new provisions
- an analysis of specific value shifting issues commonly arising for business, such as dividend access shares, debt forgiveness, interaction with demergers and consolidations.

Author profile:

Author Photo - Lachlan Wolfers CTA
Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. Current at 27 August 2012 Click here to expand/collapse more articles by Lachlan R WOLFERS.
 

This was presented at 11th National Tax Intensive Retreat: A Balancing Act.

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