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Profits first rule: the profits first rule as it applies to companies

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Published on 01 Jun 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper considers a number of issues surrounding the application of the recently introduced "profits rule", that is expected to operate from 1 July 2001.

Author profile

Louise Lovering CTA
Louise Lovering is a Tax Partner with KPMG and has 16 years experience advising both private and public sector clients in Sydney and Melbourne. Clients include in-bound software developers, listed media companies and ISP providers with a range of tax issues extending to withholding tax, transfer pricing, IP deductions and the impact of tax consolidation. - Current at 15 February 2012
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