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Tax Ambush - Value Shifting

Published on 13 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation highlights the general application of the general value shifting rules in the context of:
- direct value shifting
- indirect value shifting
- consequences of triggering the provisions
- exemptions.

Author profile:

Marcus Leonard CTA
Marcus is a Tax Principal at PKF with over 10 years experience advising listed corporate groups, governments departments, not for profit organisations and private family enterprises on a range of domestic and international taxation issues. Marcus has advised corporate groups on structuring property transactions, infrastructure projects and the taxation issues from the implementation of the International Financial Reporting Standards. Current at 10 April 2006 Click here to expand/collapse more articles by Marcus LEONARD.
 
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Tax Ambush - Value Shifting

Author(s):  Marcus LEONARD

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