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Editorial message: Tax consolidation — sharpening a cutting-edge reform

Published on 01 Aug 07 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The fact that the Australian tax consolidation regime is in the league of world’s best practice from a policy perspective was more than apparent when I attended the 2004 International Fiscal Association conference, which focused on the taxation of corporate groups. While in most countries group taxation provisions only extend to loss grouping and the intra-group transfer of assets, the Australian regime also directly tackles the critical gain and loss duplication problems normally associated with the taxation of corporate groups.

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Ken SPENCE
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