Consolidation TOFA 2012

Tax consolidation changes - Past, present and future

Source: National

Published Date: 15 Feb 2012

 

This presentation covers:

  • rights to future income
  • treatment of contractual and non-contractual intangibles
  • treatment of revenue assets including financial derivatives
  • tax consolidation and TOFA interaction
  • further changes likely from ongoing Board of Taxation reviews
  • action required including accounting disclosures.

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Individual Session

Tax consolidation changes past, present and future

Author(s): Tony Stolarek , Simon Jenner

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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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Consolidation TOFA 2012

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