Peter Mellor
Australian Tax Review update: February 2016
By Journal Alerts on
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 | Leave a response
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