The Resource Australia's consolidation regime : a road of no return?

Australia's consolidation regime : a road of no return?

Label
Australia's consolidation regime : a road of no return?
Title
Australia's consolidation regime : a road of no return?
Creator
Subject
Language
eng
Summary
The article provides an overall evaluation of the Australian consolidation regime, which should be of interest to an international audience because it adopts a very different model from all the consolidation regimes in other countries. Though group taxation regimes in other countries are not analysed in detail in the article, the alternative policy options adopted to deal with the same problems are contrasted throughout the article with the Australian model. The article concludes by arguing that, in contrast to other countries' consolidation regimes, the Australian regime provides some unusual attractions under its unique asset-based model
Citation source
In: British tax review. - London. - (2010),
http://library.link/vocab/creatorName
Ting, A
Language note
English
http://library.link/vocab/subjectName
group treatment
Label
Australia's consolidation regime : a road of no return?
Instantiates
Publication
Label
Australia's consolidation regime : a road of no return?
Publication

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