Miscellaneous 2002

Tax value method

Source: National

Published Date: 14 Mar 2002

 

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This convention paper discusses TVM, with a focus on: TVM as a 'framework' for income tax law, how the TVM treats sophisticated transactions, distinguishing the TVM 'framework' from the compliance process, demonstrating how compliance could work under the TVM, Board of Taxation testing.

Individual Session

Tax value method

Author(s): Paul Abbey , Andrew England
Materials from this session:

Details

  • Published By: Paul Abbey
  • Published On:14 Mar 2002
  • Took place at:National Convention Centre, Canberra

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2002

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