The latest Part of the Australian Tax Review includes the following articles: “Revenue v capital: A new direction, or back to the future?” – AH Slater QC; “The debt-equity rules: A continuing experiment in economic substance” – Jesse Murphy; and “Applying VAT to financial services in China: Opportunities for China and lessons for the world?” – Yan Xu and Richard Krever. There is also an Editorial; and Book Reviews on “Tax Simplification” by Chris Evans, Rick Krever and Peter Mellor – reviewed by Helen Hodgson; and “International and Cross-Border Taxation in New Zealand” by Professor Craig Elliffe – reviewed by Kerrie Sadiq.
Posted in Australian Tax Review (AT Rev), Journals, Update Summaries | Tagged AH Slater QC, Annual Tax Expenditures Statement, AT Rev, Book reviews, capital gains and losses, characterisation, Chinese VAT, Chris Evans, Corporate Transparency Report 2015, Dale Pinto, debt financing, debt-equity rules, Div 974 of the Income Tax Assessment Act 1997 (Cth), Editorial, equity financing, financial supplies in a VAT regime or GST regime, income, International and Cross-Border Taxation in New Zealand, Jesse Murphy, Kerrie Sadiq, Peter Mellor, Professor Craig Elliffe, related scheme aggregation rules, Richard Krever, Rick Krever, Tax Reform White Paper, Tax Simplification, Yan Xu |
The May 2011 Issue of the Australian Tax Review includes interesting articles on the difficulties of taxing trust income after the High Court decision in FCT v Bamford, the role of context in the construction of statutes and the amended concessions to small business for capital gains tax. This issue also includes a book review of Australia’s Future Tax System: The Prospects After Henry by Chris Evans, Richard Krever and Peter Mellor.
Posted in Australian Tax Review (AT Rev), Update Summaries | Tagged AH Slater QC, AT Rev, capital gains tax, consultation, FCT v Bamford, Michael Wigney SC, practical business tax, Richard Friend, small business, trust income |
Facebook
Twitter
Rss
Journals Talk is Thomson Reuters’ portal for our journals customers and contributors. Here you’ll find the latest on the most extensive range of legal journals in the Australian market, along with articles, news, submission requirements and more.