Taxing Financial Arrangements: Harmonising tax and accounting?

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dc.contributor.author Fisher, Rodney en_US
dc.date.accessioned 2009-08-20T13:01:26Z
dc.date.available 2009-08-20T13:01:26Z
dc.date.issued 2006 en_US
dc.identifier 2007003898 en_US
dc.identifier.citation Fisher Rodney 2006, 'Taxing Financial Arrangements: Harmonising tax and accounting?', Atax, UNSW, vol. 4, no. 2, pp. 132-152. en_US
dc.identifier.issn 1448-2398 en_US
dc.identifier.other C1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/865
dc.description.abstract This paper comments critically on the proposed provisions governing the Taxation of Financial Arrangements (TOFA). It describes the tortuous consultation process and the somewhat piecemeal introduction of aspects of the taxation of financial arrangements legislation that have come in. It critiques the approach taken in the Exposure Draft and identifies a number of anomalies. The article regrets that the revenue authorities have been reluctant to link tax outcomes more directly to accounting outcomes in relation to taxing financial arrangements. The article notes the breadth of impact on a range of taxpayers that the Exposure Draft will have. The article accepts that some of the provisions appear to be moving in the right direction, but notes that there is still a need for modification and fine tuning before the legislation can be fairly regarded as final. en_US
dc.publisher Atax, UNSW en_US
dc.title Taxing Financial Arrangements: Harmonising tax and accounting? en_US
dc.parent eJournal of Tax Research en_US
dc.journal.volume 4 en_US
dc.journal.number 2 en_US
dc.publocation UNSW en_US
dc.identifier.startpage 132 en_US
dc.identifier.endpage 152 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 180100 en_US
dc.personcode 102836 en_US
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.staffid 102836 en_US


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