Employee share schemes Litigation M&A

Tax and value: An oxymoron?

Source: Victoria

Published Date: 11 Oct 2012

 

Taxpayers and their advisers face significant challenges in navigating the case law, international standards, established practice and capital markets in establishing “market value” for a plethora of purposes.

This presentation looks at “market value” in different tax and revenue contexts, including:

  • small business CGT concessions
  • Division 7A
  • assessment of TARP
  • CGT issues
  • share buybacks
  • value shifting
  • tax consolidations.

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Individual Session

Tax and value: An oxymoron?

Author(s): Michael Churchill ATI
Materials from this session:

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Employee share schemes Litigation M&A Shares Tax administration Transfer pricing Trusts 2012

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