Now that many taxpayers have decided to consolidate for tax purposes the real question becomes 'what now'? There is a new way of thinking required for taxpayers operating as a consolidated group. For example, the whole issue of selling shares or assets has changed. What does operating as a single entity mean for a diverse business with many related party transactions?
This case study focusses on these and other practical issues in a post tax consolidations world.
- Applying the single entity rule
- Buying & selling assets v shares - a new way of thinking
- Consolidating trusts
- Tax sharing arrangements
- Acquisition of tax losses
- Corporate streamlining.