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Description

Includes coverage of all topics Corporate Groups: Contact for tutorials Tax policy principles for corporate groups 1. Options for taxing corporate groups Formation and termination of consolidated groups 2. Qualification and election 3. Tax cost setting rules 4. Exit Operating as a consolidated group 5. Single entity rule 6. Losses 7. TOFA, bad debts, loss of integrity, value shifting 8. PAYG, imputation and liability for tax and compliance International operation of consolidation 9. International issues 10. MEC groups Reorganization of consolidated groups and anti-avoidance 11. Reorganisation of consolidated groups 12. Operation of the general anti-avoidance rule in consolidation