James Macky

James Macky, CTA

KPMG

James Macky, CTA, is a Partner with KPMG, and has been advising on corporate and international tax for over 20 years. In recent years, James has worked with clients in the finance, manufacturing, entertainment and natural resources sectors to manage their tax obligations in relation to international tax matters as they relate to acquisitions, divestments, permanent establishment, withholding tax and on-going residency issues.

James is a regular presenter for The Tax Institute and other industry tax bodies.

Session details

Session 5.2: 20 years of Tax Consolidation

This session will look at the impact of tax consolidation over the last 20 years. The session will set out the original objectives of the tax consolidation rules and consider whether these objectives are being met, discuss the evolution of the provisions to resolve matters that arose in the earlier years of tax consolidation and consider their on-going impact on cost-setting outcomes, and look at the issues that remain unresolved or create uncertainty for companies and advisers.

Speakers: James Macky, CTA, KPMG, Steve Plant, KPMG