Tax dispute resolution: Niv has extensive and diverse experience in tax dispute resolution and the conduct of tax audits, negotiations and settlements, alternative dispute resolution and litigation. These include some of Australia's largest tax disputes in the areas of outbound and inbound structures, transfer pricing, Part IVA and other anti-avoidance provisions, capital gains, royalty taxation and availability of losses.
Risk management and evidentiary analysis of taxation positions: In addition to advising on the tax technical issues, Niv has advised in significant transactions and ruling applications on facts and evidence in order to ensure that tax risk management measures are considered, decided upon and then implemented. Tax positions can only be as solid as the strength of the factual basis on which they rely. Many tax positions are challenged, and at times successfully, because the factual issues were not given the attention and focus given to the technical issues. Good corporate tax governance requires a proper examination of the factual issues and their interaction with any technical arguments. This is particularly critical in large and complex transactions and ruling applications, when clients require advice on how the ATO or a court will scrutinise factual assertions, the weakness of which may undermine the relevance of the technical arguments.
Mergers and acquisitions: Advised on numerous large-scale mergers and acquisitions. These include acting as lead tax adviser for Smorgon Steel Group in respect of its acquisition by OneSteel and divestments of assets to BlueScope Steel, which was the largest steel industry restructure in Australia, and numerous industry-specific acquisitions of local assets and entities by multinational groups.
International taxation: Advised on inbound and outbound structures, mainly in respect of tax treaties, attribution provisions and transfer pricing. These include large-scale infrastructure and telecommunication projects, intellectual property-based arrangements and the establishment of local and foreign headquarters and structures. Industries include construction, finance, manufacturing, defence, pharmaceutical, software development, hardware distribution and food.
Broader tax advice: Advised on a broad range of general taxation issues including restructuring, capital gains tax, indirect taxation, anti-avoidance provisions, advice to insurance providers on tax insurance policies, research and development concessions, succession planning, philanthropic arrangements, revenue and capital assets, intellectual property issues, asset divestment and indirect taxes.
