Miscellaneous 2020

Issues in a post-staple reform world

Source: National

Published Date: 20 Oct 2020

 

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This video covers:
  • transitional measures " the issues raised by LCR 2019/D2
  • transitional provision considerations
  • Part IVA, anti-avoidance and stapled entities
  • the continued role of the non-arm's length income rule (NALIR) and crossstaple rent
  • economic infrastructure staples " potential issues for new projects (and the draft guidance notes).

Individual Session

Issues in a post-staple reform world

Author(s): Shirely Lam , Jason Heng , Matt Ervin

Details

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 2020

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