This article takes stock of a selected range of revenue law issues which have emerged in recent times. The emphasis is on issues of concern to corporate taxpayers. These have been grouped around four broad headings: 1. Restructuring issues 2.Operational issues 3.International tax issues 4.Tax environment
Many of the areas highlighted will be key areas to watch for future developments. The article provides a useful stocktake of important corporate tax issues.
Mitchell, R B.
"Companies and Taxation : a Review of Selected Issues,"
Revenue Law Journal:
2, Article 6.
Available at: http://epublications.bond.edu.au/rlj/vol1/iss2/6