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Capital or Revenue – Implications of the counterfactual paper

Published on 15 Oct 20 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • analysis of Sharpcan
  • relevance and comparison against recent and seminal capital / revenue cases
  • future landscape of capital/revenue analysis.

Author profile

Dioni Perera
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This was presented at VIC 8th Annual Tax Forum Online .

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