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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 CTA
Peter leads Deloitte Australia’s international tax group. Peter has over 27 years’ experience advising multinational corporations, investment banks and private equity firms on international and corporate tax matters. Peter has extensive experience in advising on investment into and out of Australia as well as significant transaction experience in most industry sectors. Current at 18 July 2011 Click here to expand/collapse more articles by Peter MADDEN.
 
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