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Tax consolidation — Government announcements yet to be legislated

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

Given the string of announcements over the last four years relating to the tax consolidation regime, it can be extremely difficult to identify potential impacts of each of these announced measures and to track their current state of play. This article comprehensively addresses 29 consolidation related Government announcements where legislation has yet to be introduced into Parliament and highlights the potential relevance and importance of each of these measures.

Author profile:

Ken SPENCE

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This was presented at 3rd Consolidation Symposium: Dealing with Mergers, Acquisitions and Divestments .

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Individual sessions


Buying and selling a company - consolidation due diligence issues and trends: purchaser issues

Author(s):  Grant WARDELL-JOHNSON

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MEC groups and evolving international tax issues

Author(s):  Peter COLLINS,  Lindsay HANHAM

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Cost setting rules - the difficult issues

Author(s):  Peter MURRAY,  James TARGETT

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Consolidation in practice - impact on transactions

Author(s):  Joe NIVEN

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