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The evolution of corporate taxation - A work in progress paper

Published on 02 Mar 16 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • overview
  • 1970-1984: plugging the gaping holes
  • 1985-1999: corporate tax reform avalanches
  • 2000-2014: implementation
  • 2015: internationalisation
  • where we are now.

Author profile

Kenneth Spence CTA-Life
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 23 August 2016
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