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.
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
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