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The concept of control in taxation law

The Tax Specialist | 1 Jun 10
 
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Published on 01 Jun 10 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Various provisions of the taxation legislation refer to control of entities yet the meaning of “control” is not generally defined. One major change in the rewrite of the Australian CFC provisions is that the definition of CFC is proposed to be based solely on general law concept of control. This paper provides a comprehensive discussion on the meaning of control from various contexts including taxation, corporations and other legislation as well as accounting standards.

Author profile

Peter Madden
Peter leads KPMG’s International Tax Advisory group, with over 30 years’ experience providing taxation advisory services to a wide range of taxpayers. Peter specialises in corporate and international tax. Peter has been a member of the Taxation Institute since 1983 and is a member of the Chartered Accountants Australia and New Zealand. Peter has been very closely involved in Australia’s response to Base Erosion and Profit Shifting (“BEPS”) including being a member of the Treasury’s BEPS Tax Advisory Group and other Government forums aimed at ensuring that the Australian taxation base is not adversely impacted by BEPS or international tax changes triggered by BEPS. Peter liaises extensively with senior personnel from the Australian Taxation Office (“ATO”) to foster transparent and open dialogue between the industry, the profession and the ATO in order to facilitate efficient administration of tax collection in Australia and provide more certainty for businesses to operate in Australia. Peter has also been closely involved and has worked extensively with Treasury, the ATO and industry representatives in drafting new legislation relating to Australia’s International tax regime including the Investment Manager Regime, MAAL, Hybrids and Diverted Profits Tax. - Current at 04 February 2019
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