Tax Insights

21 December 2005

Welcome to the December edition of Clayton Utz Tax Insights. In this edition we look at the new standardized rules for the tax rulings system, and the tax implications of the International Financial Reporting Standards which are about to come into effect.

More certainty following tax rulings system overhaul

By Allan Blaikie and Stephen Gates.

Allan Blaikie and Stephen Gates explain how changes to the tax rulings system will lead to greater certainty for business.

How will IFRS affect your share capital account?

By Peter van den Broek.

Although industry is well aware of the introduction of International Financial Reporting Standards, its effects on the share capital account are less well known, says Peter van den Broek, and preparations should be made now.

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