Published on 01 Aug 07
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Tax consolidation has fundamentally altered the corporate income tax environment, and has a significant impact on M&A transactions. This paper provides an overview of relevant tax consolidation considerations for a vendor consolidated group disposing of a subsidiary member.
Andrew is a Tax Partner with Ernst & Young, working in corporate and international tax. Andrew has worked extensively with corporate groups with significant tax losses. This work has included ATO tax loss audit activity, continuity of ownership testing, same business testing, loss integrity impacts, as well as the impacts of the tax consolidation regime on tax losses when forming a consolidated group or as part of post consolidation M&A activity.
Current at 26 September 2007
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