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Consolidations and SMEs: Headline issues and practical solutions paper

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Published on 19 May 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is "SME" and why are they special for consolidation?
  • why do SMEs end up in consolidation?
  • valuations: The big ticket item
  • the lotteries of consolidation: Cost resets and available fraction
  • what can an SME do about it?
  • the UPE problem: How consolidation can help.

Author profile

Jol DARE
Click here to expand/collapse more articles by Jol DARE.

 

This was presented at 4th Annual Tax Forum .

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The Part IVA deluge

Author(s):  Graeme S COOPER

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Consolidations and SMEs: Headline issues and practical solutions

Author(s):  Jol DARE

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