Australian Tax Review update: February 2016 By journalalerts on March 20, 2016 Posted In: Australian Tax Review (AT Rev) 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
Australian Tax Review update: November 2015 By journalalerts on November 7, 2015 Posted In: Australian Tax Review (AT Rev) Tagged: “value-added†tax Alan Schenk AT Rev ATO guidance attribution of income and expenditure to permanent establishments of Australian banks BEPS book review Commissioner of Taxation constitutional validity of statutory remedial power (SRP) Current note Dean Hanlon debt financing Editorial excess debt excessive interest deductions internal derivatives Les Nethercott Nicole Wilson-Rogers OECD profit shifting Richard Krever s 55 of the Commonwealth Constitution Simon Croese tax accounting interface tax base erosion tax outcomes tax reforms thin capitalisation Victor Thuronyi Wei Cui