Article Title

Companies and Taxation : a Review of Selected Issues

Authors

R B. Mitchell, Griffith University

Abstract

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.

Recommended Citation

Mitchell, R B. (1990) "Companies and Taxation : a Review of Selected Issues," Revenue Law Journal: Vol. 1: Iss. 2, Article 6.
Available at: http://epublications.bond.edu.au/rlj/vol1/iss2/6