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The concept of control in taxation law

Published on 01 Jun 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Various provisions of the taxation legislation refer to control of entities yet the meaning of “control” is not generally defined. One major change in the rewrite of the Australian CFC provisions is that the definition of CFC is proposed to be based solely on general law concept of control. This paper provides a comprehensive discussion on the meaning of control from various contexts including taxation, corporations and other legislation as well as accounting standards.

Author profile:

Peter MADDEN
Peter is a Partner in the Tax Division of Deloitte Sydney and is the leader of its International Tax practice nationally. Peter has over 25 years experience, 15 years of which was as an International Tax Partner. Peter has extensive experience advising clients on international tax matters. Peter has acted for numerous multinational corporations, investment banks and private equity funds in establishing holding and funding structures for investments into and out of Australia.
Current at 9 February 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Peter MADDEN.
 

 

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