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Consolidation and TOFA interaction: doubling the complexity presentation

Published on 18 May 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • interaction rules under four joining scenarios
  • interaction rules in leaving scenario
  • application of hedging rules.

Author profile:

Julian Cheng ATI
Julian is a Partner in Deloitte’s M&A tax practice. He has over 19 years of experience, including two years as a client service executive on Deloitte’s international tax desk in New York, advising multinationals and investment funds on Australian and international tax issues with a focus on mergers and acquisitions, divestments, financing and corporate reorganisations. Current at 01 February 2016 Click here to expand/collapse more articles by Julian CHENG.
 

This was presented at 3rd Annual Tax Forum.

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