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International Aspects of Consolidations

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Published on 15 Feb 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper looks at the international aspects of consolidation, including: Foreign owned groups with multiple entry holding companies - special rules; Structuring foreign investment into Australia under the consolidation regime; and how thin capitalisation, CFC and other international tax rules interact with the consolidation regime.

Author profile

Alfonso Capito
Alf is a senior member of EY’s Tax Policy Group in Asia Pacific. He has had a long career in the tax advisory space and now deals with Treasury and other Tax Policy Makers on a regular basis. He also interacts with senior ATO officers in his role as well as having regular interaction with key firm clients on policy and tax administration matters - Current at 29 September 2022
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This was presented at Consolidation: How Aware are you of the Issues? .

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Individual sessions

A Background to the New Consolidation Regime

Author(s):  David J WILLIAMS

Materials from this session:

Consolidation: Overview

Author(s):  Christopher CATT,  Jim MCMILLAN

Materials from this session:

Bringing Losses into a Consolidated Group on Joining

Author(s):  Mark FERRIER

Materials from this session:

How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

Materials from this session:

The Impact of Consolidation on the Tax Values of Assets

Author(s):  David WATKINS

Materials from this session:

International Aspects of Consolidations

Author(s):  Alf CAPITO

Materials from this session:

Consolidation: How Aware are you of the Issues?

Author(s):  Michael BARBOUR

Materials from this session:

Further details about this event:

 

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