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 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