| 000 | 01146nab a2200229 c 4500 | ||
|---|---|---|---|
| 999 |
_c143123 _d143123 |
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| 003 | ES-MaIEF | ||
| 005 | 20201104110116.0 | ||
| 007 | ta | ||
| 008 | 201104s2020 at ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_953499 _aScott, Peter K. |
|
| 245 | 4 |
_aThe single entity rule _bthe need to clarify the effect and limits of the cornerstone of Australia’s tax consolidation regime _c Peter Scott |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aThe single entity rule (‘SER’) is the cornerstone of Australia’s consolidation regime, which was introduced almost 20 years ago. However, significant uncertainty remains regarding the role and scope of the SER. There are numerous gaps in legislative and administrative guidance as to how the SER interacts with other provisions in the tax acts. | ||
| 650 |
_aSOCIEDADES _948454 |
||
| 650 | 4 |
_940606 _aCONSOLIDACION |
|
| 650 |
_aIMPUESTOS _943879 |
||
| 650 | 4 |
_932206 _aAUSTRALIA |
|
| 773 | 0 |
_9163705 _oOP 1867/2020/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 3, 2020, p. 296-313 |
|
| 942 | _cART | ||