M&A: The public/private company dichotomy
Source: Taxation In Australia Journal Article
Published Date: 1 Nov 2022
Is there a dichotomy between public and private companies when it comes to how the relevant tax laws apply, and how those laws are administered, in the context of mergers and acquisitions and restructuring transactions? This is a common question many practitioners ask when advising in this space and it would seem that, just as in some families, there is a favourite child out of the two. This article seeks to unpack the key issues to be aware of when navigating this dichotomy between private and public companies, and highlights where private and public companies are treated differently, either by the legislation itself or administratively by the Commissioner of Taxation.
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Details
- Published By: Danielle Ou ATI, Clint Harding CTA
- Published On:1 Nov 2022
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